COMMERCIAL TAXES OFFICER Vs. BAMBINO AGRO INDUSTRIES LTD.

JUDGEMENT

(1.) These Sales Tax Revision Petitions by the petitioner -Revenue are directed against the common order dt. 19/01/2010 passed by the Rajasthan Tax Board, Ajmer (for short, 'Tax Board') by which the appeals filed by the petitioner -Revenue have been dismissed.

(2.) Since the facts and controversy involved are almost similar, all these petitions are being disposed of by this common order. These relate to Assessment Years 2006 -07 and 2007 -08.

(3.) Brief facts are that the respondent -assessee is manufacturing Sewai (Vermicelli) macroni and pasta with other products and paying tax @ 4% on such goods. It is claimed that the respondent -assessee has Registered Office in Andhra Pradesh and a manufacturing unit in the State of Rajasthan. A survey operation was conducted on the premise of the respondent -assessee on 24/10/2007 and during the course of survey operation, the authorized officers found that the respondent -assessee is manufacturing and selling Sewai (Vermicelli) macroni and pasta, however, the tax was being paid @ 4% only as against 12.5% and therefore, the Assessing Officer (for short, 'AO'), during the course of survey, charged tax @12.5% on the sales so found declared by the respondent -assessee. Having done so, the AO also charged interest and also imposed penalty under Sec. 61 of the Rajasthan Value Added Tax, 2003 (for short, 'RVAT Act').