RAJESH BALIA,J. - (1.) THESE two revisions under Section 86(2) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act') are directed against the Judgment dated 24.9.1998 passed by Rajasthan Tax Board, Ajmer whereby it has affirmed the judgment dated 27.4.1991 passed by the Deputy Commissioner (Appeals), Jodhpur setting aside the penalty imposed under Section 16(1)(e) of the Act for two different assessment years 1989 -90 and 1990 -91.
(2.) THE only question raised in these two revisions is whether the penalty imposed under Section 16(1)(e) of the Act, in respect of the assessment years 1989 -90 and 1990 -91 has been validly set aside by the appellate authorities. The assessee is a Dealer of 'Jaljira'. He disclosed the entire turnover in his returns and deposited the tax at the rate of 6% considering the commodity to be a medicinal preparation under the Ayurvedic system of thereby. The Assessing Officer felt that this is not a commodity, which is in common parlance known as medicine and is primarily taken as pre -meals appetiser or after meals digestive and primarily for taste and thus, he has levied tax on this commodity of 'Jaljira' @ 10%. Since additional tax of 4% was imposed, he was of the view that the assessee has not disclosed correct particulars of his turn over in respect of 'Jaljira' in the right category and, therefore, the particulars of the turn over have been concealed. On this conclusion, he levied penally under Section 16(1)(e) of the Act for the assessment years 1989 -90 and 1990 -91.
(3.) THE Deputy Commissioner (Appeals) vide his order dated 27.4.1991, while upholding the lelvy of tax @ 10% did not find it a case for levying penalty under Section 16(1)(e) of the Act. inter alia, on the ground that since the entire turn over has been disclosed and dispute has been raised by the assessee only in respect of the rate of tax applicable to such turn over of 'Jaljira' by relying on a particular entry in the Schedule of Rates of Tax, and, therefore, there has been no concealment of the particulars of the turn over by the assessee.;