2015 (2) TMI 1172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the petitioner ORDER Assessment of petitioner firm for assessment year 2000-2001 was finalized on 31.03.2003, wherein the assessing authority found that petitioner firm did not show Bill No.7 dated 06.09.2000 amounting to Rs. 12264/- and Bill No.296 dated 18.02.2001 amounting to Rs. 24108/- for assessment purpose, issued by it for sale during the course of inter-state trade and commerce, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x Board for Rajasthan, Ajmer, which came to be dismissed by judgment dated 18.12.2008. Hence this writ petition. Having heard learned counsel for petitioner and perused the material on record, I find that the Rajasthan Tax Board has rightly dismissed the second appeal of the petitioner. The petitioner firm did not issue the bills from the regular bill book for sale of Kota stone amounting to Rs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from the original bill book of the petitioner firm, thus it is clear that bill no.7 dated 06.09.2000 was issued from duplicate bill book and thus petitioner firm has escaped that transactions from assessment. The petitioner firm was also provided full opportunity of hearing before levy of tax and imposition of penalty but it failed to prove that the the bills were issued from regular bill book. Th....