2014 (7) TMI 1096

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....rson. Upon a public notice being issued by this court, Mr. Dharampal Mahla, ACTO, appears in person. The petitioner has challenged the judgment dated 1.11.2004 passed by the Rajasthan Tax Board, Ajmer whereby the learned Board has dismissed the appeal filed by the petitioner, and has confirmed the order passed by the Deputy Commissioner (Appeals) dated 10.12.2002. The brief facts of the c....

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....he Act, the Assessing Authority found that the assessee by not declaring the packing material purchased under declaration form ST-17, has misused the declaration form. Accordingly, the Assessing Authority levied purchase tax under Section 11 of the Act on packing material brought on declaration form ST-17. He further levied interest under Section 58 of the Act, and penalty under Section 65 of the ....

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....t. Mr. Dharampal Mahla, the ACTO, has pleaded that once an assurance was given by the assessee while purchasing the plastic bags that he will pay the tax, he could not have hidden the fact from declaration under ST- 17. Therefore, it was liable to pay the tax on sale of plastic bags. The position being taken by Mr. Mahla is clearly contrary to Explanation-I to Section 4(2) of the Act as well....