COMMISSIONER Vs. PATAKA INDUSTRIES PVT. LTD.

JUDGEMENT

(1.) Instant petition at the instance of Revenue is directed against the order dated 24.03.2009 passed by the Rajasthan Tax Board, Ajmer allowing the appeal of the assessee.

(2.) The brief facts noticed are that a survey was conducted on 27.04.2007 at the business premises of the respondent-assessee and it was noticed that the assessee is a manufacturer of 'Bidi' (Tobacco Product) and is not depositing any tax. From 01.04.2007 to 3.4.2007 it was @ 4% whereas vide Notification dated 04.04.2007 @ 12.50% was directed to be charged and paid.

(3.) It was noticed by the authorised Officer of survey team that the sale was being conducted only through challans and no separate bill or VAT invoice was issued and accordingly noticing the above and other defects, the Assessing Officer vide order dated 25.05.2007 not only charged VAT @ 4% from 01.04.2007 to 03.04.2007, from 04.04.2007 onwards @ 12.50% but also imposed penalty u/Sec.61 of the VAT Act.