SAMPATMAL TIKHA RAM Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision against the order of the Deputy Commissioner, Excise and Taxation (Appeals) Jaipur dated 16. 2. 1962.

(2.) BRIEFLY stated the facts of the case are that the petitioner deals in cereals and pulses and while submitting returns to the Assessing Authority he claimed a turnover of Rs. 2,53,597/2/9 as deductions under sec. 4 of the Central Sales Tax Act. The Assessing Authority examined the books and vouchers of the petitioner and found that a turnover of Rs. 1,60,380/- is not sale to principals and also found that the petitioner has, charged central sales tax on this turn over. Accordingly the Assessing Authority assessed tax on this amount @ 1% and since the petitioner had not deposited the tax deliberately a penalty of Rs. 51/- was imposed. The petitioner went in appeal before the Deputy Commissioner, Excise & Taxation (Appeals) Jaipur who rejected the appeal on 16. 2. 62. Aggrieved by this order of the Deputy Commissioner the petitioner has come up in revision before the Board of Revenue.