- (1.) THIS is a revision against the order of the Dy. Commissioner, Sales Tax ( Appeals), Jodhpur, dated 24-6-63.
(2.) THE brief facts of the case are that the assessing authority imposed the penalty on the petitioner on the ground that they misused the 'c' form for purchase of the material used for retreading of tyres. THE petitioners went in appeal before the Dy. Commissioner, Sales Tax (Appeals), Jodhpur who rejected the same. Aggrieved by the impugned order of the Dy, Commissioner Sales Tax (Appeals) Jodhpur the petitioner has come up in revision before the Board of Revenue. The main contention of the learned counsel for the petitioner is that the 'c' forms were used only for those purposes for which registration certificate was granted to the petitioner, hence it cannot be said that the 'c' forms were misused and the penalty has been imposed without any justification. The learned counsel for the State has conceded that the penalty is not justified if the 'c' forms have been issued only for those goods which have been included in the registration certificate. I have heard both the counsel for the parties and gone through the entire record. The 'c' forms have been issued for the goods used for retreading and vulcanising purposes of old tyres as per assessing authority's judgment, and these items have been mentioned in the registration certificate. I, therefore, accept the revision and set aside the order of the Dy. Commissioner, Sales Tax (Appeals), Jodhpur and of the Assistant Sales Tax Officer, Udaipur City dated 54-6-63 and 15-12-63 respectively. .;