- (1.) Heard on question of admission.
(2.) The appellant has filed the intra court appeal questioning the legality of the order dated 19.12.2011 passed by the Single Bench dismissing CWP No.5394/2008 questioning the sustainability of the notice issued under Section 29 of the Rajasthan Sales Tax Act, 1994 (referred to herein after as 'the Act of 1994').
(3.) Notice was based on survey which was conducted on 1.9.2007. It was submitted that for the assessment year 2006- 2007, the stock transfer of Zinc Sulphate (fertilizer) to the tune of Rs.4,44,55,837.50p. in first quarter of 2006-2007, Rs.1,71,33,487/- in second quarter of 2006-2007, Rs.1,77,40,621.20p., in third quarter of 2006-2007 and Rs.1,13,05,365/- in fourth quarter of 2006-2007 was shown. However, it was found during survey that the aforesaid amount of stock was not transferred but was sold in inter State sale. Thus, the assessee was required to show cause why the transfer be not disallowed and why the tax, penalty and interest be not levied.;