NAVYUG GRANTH KUTEER BIKANER Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS revision has been filed by the assessee against the order of the Deputy Commissioner, Commercial Taxes, Appeals, Udaipur, dated 27. 3. 1965.

(2.) THE assessee had claimed deductions in respect of the turnover of Rs. 25,679/-relating to its Bikaner branch on the ground that these were printing charges, but the assessing authority after examining the accounts of the branch office and also other relevant bills rejected the claim in respect of Rs. 17,679/- out of the above turnover and charged tax at 4% inter alia on the amount of Rs. 17,679/- by treating it as the sale proceed of papers and the material used in printing. THE assessee went in appeal against this order. THE Deputy Commissioner, (Appeals'!, examined the accounts books and the bills of the assessee as a test check and came to the conclusion that the assessee firm had been supplied paper and material by its customers for printing work in as many as half the cases and the bills issued were only for printing charges. He, therefore, held that the estimate of taxable turnover at Rs. 17,679/- was not reasonable and fair. He reduced the sum to Rs. 11,000/- and ordered accordingly.