ASSISTANT COMMISSIONER Vs. MAHAVEER TIMBER MART

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) THE law point raised by the Revenue in the present revision is whether the Tax Board was right in holding that the appeal preferred by the Revenue in the matter of provisional assessment proceedings became infructuous after the final assessment order made under Section 29 of the Rajasthan Sales -tax Act, 1994?

(3.) THE assessee preferred appeal before the Dy. Commr.(A), Commercial Taxes, Jodhpur. The appellate authority by order dt. 17th March, 1998 partly allowed the assessee's appeal and held that out of sale of Rs. 5,01,137, the assessee has verified and accounted for sale of timber of Rs. 3,31,833. Consequently, the appellate authority reduced the tax, as well as interest and penalty proportionately.