AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Home / 
1996 (3) TMI 495
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion of imposition of penalty under section 16(1)(j), Rajasthan Sales Tax Act, 1954, could arise if a registered dealer had collected any amount by way of tax in excess of tax payable. The assessing authority had levied penalty under the aforesaid provisions on the ground that the original bill showed the sale price and sales tax separately, revised bill showed composite price and there was no prov....