1996 (3) TMI 495

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....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 provision under the Rajasthan Sal....