- (1.) ALL these six revision petitions are preferred by the petitioner-assessee under Section 86 of the Rajasthan Sales Tax Act 1994 (for short, 'the Act of 1994') against the impugned judgment/order dated 20th of September 2002, passed by the learned Tax Board, Ajmer, whereby three appeals filed by the petitioner were dismissed and three appeals laid by the respondent Revenue were allowed by a common verdict.
(2.) SCORNING the checkered history of the case, the facts in brief are that the petitioner is involved in manufacturing of Gwar Gum powder for its supply within the State, out of the State and for its export abroad. For manufacturing Gwar Gum, the petitioner company purchased the raw material i.e. Gwar split from the registered dealers out of the State during the assessment years 1995-96, 1996-97 and 1997-98. The petitioner company purchased huge raw material from two registered firms of Ahmedabad, namely, Chhaganlal Jain Halwala, and Ratanlal Gautam Kumar Jain. Both these dealers are having registration with the Gujarat Sales Tax Department and CST number to their credit. Despite a billed purchase by the petitioner, the assessing authority after formal enquiry, which was made in a slip shod manner, branded the transactions of the petitioner with these dealers as fake one, passed the assessment orders for all these three years, and imposed tax, interest and penalty of a huge sum. Being aggrieved from the assessment orders passed by the assessing authority, the petitioner laid three separate appeals before the Deputy Commissioner (Appeals), Commercial Taxes Department, and the appellate authority, after hearing rival submissions partly allowed all the three appeals of the petitioner-assessee and waived the penalty imposed against it by the assessing authority.
(3.) FEELING disgruntled from part of the appellate order, the petitioner yet again made an endeavour by way of preferring appeals before the learned Tax Board for assailing all the three assessment orders of the assessing authority which were partly upheld by the appellate authority. The waiver of penalty for all the three assessment years has furnished a cause of grievance to the Revenue, and therefore, this part of favourable verdict vis-a-vis the petitioner-assessee was questioned by the Revenue before the learned Tax Board by preferring three separate appeals.;