STATE OF RAJASTHAN Vs. JAMANADAS VITHALDAS AND CO

JUDGEMENT

(1.) THIS a revision application under Sec. 14 of the Rajasthan Sales Tax Act against the order dated 15th July, 1966 of the Deputy Commissioner (Appeals) Commercial Taxes Department, Ajmer. The facts of the case are that the Commercial Taxes Officer, Jhalawar in his assessment order dated 3rd September, 1964 raised a few points as follows : "on checking of the books it is noted that the firm imported goods and sold to a firm of Bhawanimandi and others. In the purchase account, the firm has not added the fare and other expenses which amount to Rs. 16983/- and in the sale no profit is added. The sale memos issued without adding profit on purchases. The dealing was done mostly on whole sale basis so I estimate Rs. 5567/- the profit @ 3% on the total purchases of kerosene oil for Rs. 185520/- (including above expenses ). THIS amount is taxable. Further, on checking of the 'c' forms it is noted that the 'c' forms were given of more amount while in the books less amount is written. Such less amount on calculation comes to Rs. 1936/ -. The dealer stated that the expenses amount was added in 'c' forms but not in books. I do not agree with it and this amount is also added to the taxable turnover. "

(2.) ON an appeal by the firm against this assessment order on the above mentioned points, the Deputy Commissioner (Appeals) Commercial Taxes Department accepted the appeal. The present revision application list the following grounds for revision : (1) "that the learned Deputy Commissioner, Commercial Taxes (Appeals) Ajmer erred in ordering refund of tax on the turnover of Rs. 5567/-, (2) That the learned Deputy Commissioner (Appeals) Ajmer erred in ordering refund of tax on the turnover of Rs. 1936/-, (3) That the learned Deputy Commissioner (Appeals) Ajmer erred in ordering that the turnover of Rs. 16983/- was not taxable and further erred in ordering refund of tax there in. "