1991 (11) TMI 245

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....umstances of the case, Rajasthan Sales Tax Tribunal was justified in setting aside the penalty levied under section 16(1)(e) of the Act. The learned Government Advocate has contended that during the assessment year 1985-86 the assessee was effecting the sales of bricks and according to the terms of the contract the supplies of bricks was f.o.r. destination Bandanwara. The supplies were not f.o.....

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....Supreme Court decision in Cement Marketing Co. of India Ltd. v. Assistant Commissioner of Sales Tax [1980] 45 STC 197 and the decision of this Court in Vijai Hosiery Mills v. State of Rajasthan [1980] 45 STC 345 and other decisions.   I have gone through the record. The provisions of section 16(1)(e) are applicable only when an assessee has concealed any particulars from any return furnish....

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....matter relates only to the interpretation about the nature of the transaction or non- taxability on account of the interpretation of the provision of law, then the authorities under the Act would not be justified in levying the penalty. In the present case the finding which has been given by the Tribunal while upholding the tax is that the entries were existing in the books of account and the acti....