C.T.O. Vs. DINESH POUCHES LTD

JUDGEMENT

(1.) THIS revision petition is directed against the judgment dated 16.10.2003 passed by the Rajasthan Tax Board, Ajmer ('Tax Board'), whereby the appeal filed by the Revenue has been rejected.

(2.) THE facts in brief are that the respondent was assessed to tax on its turnover for the year 1996-97 on the basis of return filed by it. While doing so, the learned Assessing Officer ('A.O.') by his assessment order dated 27.9.1999 found that certain goods worth Rs.12,18,000/- were shown to have been transferred to assessee's Hyderabad Depot under the Excise Invoice No.535 dated 11.7.1996, but the goods were directly supplied to M/s. City General Stores, Gulaburga and in fact, the goods never reached Hyderabad Depot and consequently, treating the transfer as inter-State sale, the A.O. levied additional tax of Rs.1,21,800/- @ 10%.

(3.) AGGRIEVED the Department went in appeal before the Tax Board. After hearing the parties, the Tax Board observed thus :