REGENT COMPUTRONICS PVT. LTD.

M/S. Reliance Industries Ltd. Appellant

V/S

ASSISTANT COMMISSIONER Respondents

Referred Judgements :-

CTO V. RAJDHANI WINES [REFERRED TO]
STATE OF TAMIL NADU V. M. NATARAJAN [REFERRED TO]
CTO V. M/S. SHYAM AGENCY [REFERRED TO]
CTO V. M/S. VAISHNAVI GAS SERVICE [REFERRED TO]
M/S PRINCE STONE COMPANY V. CTO [REFERRED TO]
SREE KRISHNA ELECTRICALS V. STATE OF TAMIL NADU [REFERRED TO]
UNION OF INDIA VS. DHARMENDRA TEXTILE PROCESSORS [REFERRED TO]
COMMISSIONER OF SALES TAX VS. THAKUR SAVEDEKAR AND CO [REFERRED TO]
BATA SHOE COMPANY PRIVATE LIMITED VS. JOINT COMMERCIAL TAX OFFICER HARBOUR DIVISION II MADRAS [REFERRED TO]
EGBERTS INDIA PRIVATE LIMITED VS. STATE OF MADRAS [REFERRED TO]
COMMERCIAL TAXES OFFICER SPECIAL CIRCLE PALI VS. SOJAT LIME CO [REFERRED TO]

JUDGEMENT

(1.) Heard finally.

(2.) All these petitions are directed against orders dated 26.9.2012 and 8.10.2012 passed by the Rajasthan Tax Board whereby petitioners' appeal has been partly allowed. Assessment years involved are 2006-07 to 2009-10, and since common questions are involved, the petitions are being decided by this common order.

(3.) The issues raised by the assessee in the instant petitions revolves on-(a) ex post facto discount which was given to the buyers; (b) imposition of penalty under section 61 on the premise that the assessee did not disclose in the return of sales the turnover of two branches, namely Udaipur and Banswara.

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M/S. RELIANCE INDUSTRIES LTD. Vs. ASSISTANT COMMISSIONER

Referred Judgements :-

JUDGEMENT

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