2015 (12) TMI 525

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....une 4, 2009 passed by the Rajasthan Tax Board, Ajmer (hereinafter "the Tax Board"). The question of law in this revision petition is as to whether for levy of exemption fee/composition fee in lieu of turnover tax under the extent Rajasthan Sales Tax Act, 1994 (hereinafter "the Act of 1994"), exempted goods notified by the State of Rajasthan under the Notification No. F.4(11) FD Group-4/95-86 da....

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....,60,806 had to be excluded. Thereupon the taxable turnover of the assessee would be less than Rs. 10 crores, i.e., Rs. 10,26,63,948.73-Rs. 33,60,806 = 9,93,03,142.73. In terms of the Notification No. F.4(4)FD/Tax/Div./99 Part 57 dated June 28, 2003 the composition fee/exemption fee for turnover between - Rs. 5 crores and Rs. 10 crores was Rs. 36,000. The Tax Board held that levy of a higher compos....

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....tional Duties of Excise (Goods of Special Importance) Act, 1957 vide notification dated March 27, 1995 by the State Government had declared cigarettes and products of tobacco exempted from purchase and sales tax under the Act of 1994. In these circumstances the sale of the respondent/assessee to the extent of Rs. 33,60,806 from its business in cigarette and products of tobacco could not have been ....