- (1.) This revision petition has been filed by the Assessee under Section 86 of the Rajasthan Sales Tax Act, 1994 being aggrieved by the order of learned Tax Board dated 16/8/2004 allowing the Revenue's appeal and setting aside the order of first appellate authority dated 22/8/2000, whereby, the said first appellate authority - Deputy Commissioner (Appeals) Jaipur allowed the appeal of the Assessee against the order passed by the Assessing Authority under Section 37 of the Act and allowed the application for rectification dated 29/2/2000 filed by the Assessee, which was rejected by order dated 13/3/2000 of Assessing Authority.
(2.) The learned Tax Board in its impugned order dated 16/8/2004 has held that question raised by the Assessee in his application for rectification under Section 37 of the Act that the commodity manufactured and sold by him namely; P.U. Resin (Polyurethane Resin) was taxable only at the rate of 10% in residuary Entry and not at the rate of 16% under Entry No. 91 of the Notification dated 27/3/95, which prescribes rate of tax at the rate of 16% on all types of synthetic adhesives, is a question which falls outside the ambit and scope of Section 37 of the said Act and, therefore, the learned Deputy Commissioner (Appeals) was not justified in allowing the appeal of the Assessee as well as application under Section 37 of the Act. Hence, this revision petition by the Assessee before this Court.
(3.) Learned Counsel for the Petitioner Assessee, Mr. Devendra Kumar urged that, in the first instance, while passing the original assessment order itself on 17/3/1999, the learned Assessing Authority had fallen into error in enhancing the rate of tax from 10% to 16% by levying the additional or difference of tax of 6% on the sale of Rs. 15,80,839/- declared by the Assessee as taxable at the rate of 10% as sales not supported by declaration form in the return filed by it and imposing additional 6% tax thereon to the tune of Rs. 94,850/-. Learned Counsel for the Assessee submitted that Polyurethane Resin (PU Resin) is nothing but plastic granules, which, by no stretch of imagination, could be used as adhesive, which is a different product also manufactured and sold by the Assessee, on which admittedly the rate of tax of 16% is applicable and which the Assessee himself has declared and the same was assessed by the same Assessing Authority. He, therefore, submitted that applying such higher rate of tax raising from 10% to 16% on P.U. Resin and imposing additional tax of 6% was a mistake apparent from the record, which attracted the provisions of Section 37 of the Act and, therefore, rejection of application of the Assessee by the Assessing Authority under Section 37 of the Act was improper and the first appellate authority was justified in allowing such application by a detailed and speaking order, which has been unfortunately, albeit wrongly, reversed by the learned Tax Board by the impugned order dated 16/8/2004.;