2016 (12) TMI 67

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.... ORDER 1. The instant petition at the instance of Revenue is directed against the order dt. 03.01.2012 passed by the Rajasthan Tax Board, Ajmer, whereby the appeal filed by the Revenue was dismissed. 2. The issue raised in the instant petition is about the Assessing Officer (AO) who levied turnover tax, surcharge and interest whereas as per assessee on composition/exemption fees it was not l....

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....tered under section 3, and whose total turnover in a year exceeds three lacs rupees, whether or not the whole or any portion of such turnover is liable to tax under any other provisions of this Act, shall be liable to pay turnover tax, from such date and at such rate as may be notified by the State Government but not exceeding ten percent of his gross annual turnover. (2) No tax under sub....

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....unt for which, refund was made; (vi) all amounts realised by a dealer by the sale of his business as a whole; and except as provided above, no other deduction shall be made from the gross turnover of a dealer for the purpose of this section. (3) For the purposes of assessment, collection and refund of tax levied under this section, the provisions pertaining to assessment, collect....