- (1.) The petitioner has preferred this revision petition under Section 86(2) of the Rajasthan Sales Tax Act, 1994 (for short, 'Act of 1994') against the impugned order dated 16 th of March 2004 passed by the learned Tax Board, Ajmer.
(2.) Brief facts, giving rise to the present petition, are that the respondent assessee, a contractor of MES, entered into an agreement with Garrison Engineer, Air Force, Uttarlai, in respect of construction of buildings, and purchased material on 'C' form declaration in terms of Rule 12(5) of the Central Sales Tax (Registration & Turnover) Rules 1957 out of the State, for which the assessee was issued exemption certificate. The assessing authority, while making assessment, added the transportation charges and profit on the goods purchased from outside Rajasthan on declaration 'C' and also imposed surcharge and interest on the ground that the assessee had not complied with the Condition No.4 of the Notification dated 28.04.1993 issued by the State Government under Section 4(2) of the Rajasthan Sales Tax Act 1954 (for short, hereinafter referred to as 'the Act of 1954'), which is analogous to Section6 15 of the Act of 1994.
(3.) The learned assessing authority, after considering the matter imposed tax of Rs.2,30,109, surcharge Rs.56,289, penalty under Section Rs.22,560, and interest under Section 58 Rs.1,48,916 and concluded that the said amount is chargeable from the respondent-assessee, as such, passed orders for issuance of demand notice against the assesse for total amount of Rs.4,57,853.;