1996 (11) TMI 443

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.... MILAP CHANDRA JAIN, J. (Chairman).-This application for revision has been filed under section 7 of the Rajasthan Taxation Tribunal Act, 1995 read with section 86 of the Rajasthan Sales Tax Act, 1994, against the order of the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board), Ajmer dated May 26, 1995 by which it has dismissed the second appeal and confirmed the order of the Deputy Commissione....

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....self. 3.. It has been contended by the learned counsel for the department this case is squarely covered by the decision of the honourable Supreme Court given in State of Rajasthan v. Sarvotam Vegetables Products [1996] 101 STC 547. 4.. It has been contended by the learned counsel for the non-petitionerdealer that the first appellate authority set aside the tax by his order dated January 30, ....

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....tioner is liable to pay Central sales tax in respect of the interState sales for which "C" forms have not been filed. Relying upon State of Rajasthan v. Sarvotam Vegetables Products [1996] 101 STC 547 (SC), similar view has been taken by this Tribunal in R.T.T. Nos. 185 and 186 of 1995 (R.T.T., Jaipur), Assistant Commissioner, Special Circle-I, Jaipur v. Kothari Wire Industries decided on October ....

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....orted in [1997] 106 STC 515 (RTT). of interest from the date by which tax was to be paid in pursuance of an order passed in appeal or revision. Section 11B(2) ran as under: "Where any amount of tax, fee, interest or penalty is demanded from a dealer as a result of an order passed in any proceedings under this Act (including assessment, appeal, revision, rectification or otherwise) and such tax,....