- (1.) THIS revision petition is directed against the judgment dated 8.1.2003 passed by the Rajasthan Tax Board, Ajmer ('Tax Board'), whereby the appeal filed by the respondent -Assessee was accepted and the additional tax, penalty and interest was set -aside by the Tax Board.
(2.) THE facts in brief may be noticed thus : the business premises of the assessee was surveyed by the Assistant Commissioner, Circle 'C', Udaipur ('AC') on 3.10.2000, 7.10.2000, 16.10.2000 and 17.10.2000 and during the survey it was found that the assessee has during the period from 1.4.2000 to 31.9.2000 effected inter -State sales of Hydraulic Excavators on which 4% tax was payable, but the assessee for the purpose of evading tax has shown the same having been sold within the State and consequently, the Assessing Authority vide Assessment Order dated 12.2.2001 assessed the tax and imposed penalty and also levied interest. Aggrieved against the Assessment Order, the respondent filed an appeal before the Deputy Commissioner (Appeals), who vide order dated 4.10.2001 dismissed the appeal upholding the findings recorded by the Assessing Officer.
(3.) THE orders passed by the Assessing Officer and the Deputy Commissioner (Appeals) were questioned by the respondent before the Tax Board, who by the impugned judgment dated 8.1.2003 allowed the appeal filed by the respondent and set - aside the imposition of additional tax, penalty and interest.;