TaxTMI 
TaxTMI 
2015 (4) TMI 1122
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....t sales tax revision petition is directed against the order dated August 20, 1999 passed by the Rajasthan Tax Board, Ajmeer, by which the appeal of the Revenue has been dismissed. The order pertains to the assessment year of 1994- 95. The brief facts which can be noticed are that a survey was conducted on May 20, 1994 and the authorized officer of the survey team found that 472 ....
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....ef of Rs. 59,730 and sustained a penalty of Rs. 270. The Revenue was not satisfied with the order of Deputy Commissioner (Appeals) and carried the matter in appeal before the Rajasthan Tax Board who vide the impugned order upheld the order of the Deputy Commissioner (Appeals) and after analyzing the material on record came to the conclusion that only two tins were found in....
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....ts advanced by the counsel for the Revenue and in my view, the Tax Board as well as the Deputy Commissioner (Appeals) after analyzing the material produced on record, have by elaborate exercise has come to the conclusion that only two tins of oil with a value of Rs. 900 could be said to be unrecorded otherwise the purchases were duly recorded as per the stock register on the day of sur....