SHEOJIRAM RAMKUMAR Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision preferred under sec. 14 (2) of the Rajasthan Sales Tax Act, 1954, by the assessee whose prayer for granting certain deductions has been partially rejected by the learned Sales Tax Officer, Jaipur City, Circle B, on 3. 1. 60, the appeal against which having been also disallowed by the learned Deputy Commissioner, Sales Tax (Appeals) Jaipur on 3. 1. 61. The assessee originally, during the course of the periodical returns submitted by him gave his gross turn-over to Rs. 76,970. 37 N. P. and claimed a deduction of Rs. 24,460. 41 N. P. therefrom. He, however, later on revised this figure to Rs. 78,033. 37 N. P. and Rs. 25,523. 43 N. P. respectively. The learned Sales Tax Officer disallowed the deductions on the plea that the assessee had neither maintained a register of raw materials nor of finished goods, and that, therefore, it was impossible to arrive at the correct figure of the opening stocks of purchases and sales. Further, it was observed that "he had tried to sort out the sale of brass sheets and circles but in the absence of a separate account for purchases and sales of sheets and circles which was used in manufacturing, no correct idea of sale thereof can be made. " The learned S. T. O. , therefore, proceeded to assess the assessee under sec. 10 (4) of the Act to the "best of his judgment. " He fixed in accordance with his "best judgment" the taxable turn-over as Rs. 60,000/- allowing a deduction only of Rs. 18,033. 37 N. P. In appeal the learned Deputy Commissioner before whom the appeal was pressed very vehemently, regarding the allowing of the deductions of full amount of Rs. 25,623/3/7 as well as questioning the making of the "best judgment assessment", did not take into consideration all the amounts of deductions claimed by the applicant-assessee. Rather he considered only Rs. 17,836. 34 N. P. claimed as deductions on account of goods exported out of Rajasthan and this too he brushed aside with a scanty observation that "in the absence of separate accounts, the assessing authority has allowed to him total deductions of a sum of Rs. 18,833. 37 N. P. THIS sum includes the price of those goods which he exported out of Rajasthan, and hence it is not correct to say that the exported goods have been doubly taxed. "

(2.) IT would be quite clear from the perusal of the record that the applicant assessee had claimed deductions ou!t of the amount of his gross turn-over under the following heads: - (a) the price of the goods exported Rs. 17,565/14/9. (b) the price of the tax-borne goods Rs. 6424/3/6. and (c) the price of the goods for which an exemption certificate had been obtained Rs. 133 3/4/9.