2002 (12) TMI 581

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty Commissioner (Appeals) at Jaipur, who have been pleased to set aside the penalty imposed on the respondent-trader which had been levied by the Assessing Officer alleging dishonest intention and evasion of sales tax for the transaction of sale of certain quantity of mustard oil tanks. The Assessing Officer levied the penalty presuming that the respondent-trader is guilty of evasion of sales tax ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s) at Jaipur who has pleased to set aside the order of the Assessing Officer as it was held therein that even though the cuttings were there on the bilty, the transaction of sale took place in the State of Rajasthan and sales tax to the extent of ½ per cent was also paid amounting to Rs. 1,222 which earlier had wrongly been shown to be 1 per cent. As the error in calculating the percentage ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Dholpur. 3.. The counsel for the parties were heard and the counsel for the petitioner was directed to explain as to how he is alleging evasion of sales tax at the instance of the respondent even if there be cuttings on the bilties because the respondent-trader has already paid ½ (half) per cent tax on this transaction of sales which comes to Rs. 1,222.60 for 90 quintals of oil. This wa....