ASSISTANT COMMERCIAL TAXES OFFICER WARD II SRIGANGANAGAR Vs. GANGANAGAR BOTTLE SUPPLY COMPANY SRI GANGANAGAR

JUDGEMENT

(1.) THIS is a revision under Section 15 (2) of the Rajasthan Sales Tax Act, 1954 filed by the Asstt. Commercial Taxes Officer, Sri Ganganagar against the order passed by the Rajasthan Sales Tax Tribunal Ajmer in Sales Tax Appeal, No. 586/84 (14/85)/st/sriganganagar- M/s. Ganganagar Bottle Supply Company vs. Asstt. Commercial Taxes Officer.

(2.) THE non-petitioner supplied empty bottles engraved with 'rajasthan Excise' to M/s. Ganganagar Sugar Mills after collecting the same from hawkers and casual traders. For the period 1. 4. 81 to 31. 3. 1982, it disclosed the sale of these bottles to the extent of Rs. 7,47,991. 60 and claimed exemption from payment of tax on the ground that they had already been subjected to tax. THE Assessing Authority turned down its request of exemption holding that S. 5 (1) of the Act applied and Rs. 2907. 16p was also imposed by way of interest for the late deposit of tax. THE appeal filed by the non-petitioner was rejected.