ADARSH GWAR GUM UDHYOG Vs. COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) This Civil Tax Revision under Sec. 86 of the Rajasthan Sales Tax Act, 1994 is against the order dtd. 31/1/2005 passed by the Tax Board, Ajmer in Appeal No.75/2000/Barmer, whereby the Tax Board has set aside order of Appellate Authority dtd. 19/8/1999 passed in Appeal No.4/RST/Barmer/1999-2000 and affirmed the order of Assessing Authority imposing tax, interest and penalty against the petitioner on 23/9/1999 in exercise of the power under Sec. 29(7) (f) of the Act.

(2.) Sec. 29 of the Rajasthan Sales Tax Act, 1994 relates to assessment and sub-sec. (7) whereof reads as follows :-

(3.) The petitioner is a duly registered dealer under the Rajasthan Sales Act Act and Central Sales Act and is engaged in the business of manufacturing and trading of Guar Gum in local market as well as international market through its export house. The respondent Authority on 16/10/1997 conducted a survey and inspected the business premises of the petitioner and relied upon 'Sauda Noon Register' for coming to the conclusion that the petitioner has concealed transaction of purchase/sale to avoid/evade taxation.