- (1.) Instant petition at the instance of Revenue is directed against the order dt.13/07/2011 passed by the Rajasthan Tax Board dismissing the appeal of the Revenue.
(2.) Brief facts noticed are that the respondentassessee has been granted registration by 'Khadi Village Industries Commission' (KVIC) to sell goods as per the said registration which was granted vide Certificate No.6476 dt.27/02/2004 for the period from 19/05/2001 to 31/03/2004. The registration with the KVIC entails certain benefits under RST/VAT Act in addition to promote such small scale industries. The Assessing Officer (AO) found that the assessee was allowed exemption to the extent of the business carried on as per the registration with the KVIC. However, it was noticed that in the garb of the said certificate, the assessee also ventured in stone business which was not as per registration and since there was no proper explanation, the AO did not grant benefit on the said turnover and accordingly disallowing the same, levied not only the tax but also interest and surcharge.
(3.) On an appeal having been filed, the Deputy Commissioner (Appeals) [DC(A)] held that the benefit of exemption is also available based on the principle of promissory estoppel and took into consideration the notification which was relied upon by the assessee and held that the claim is reasonable and allowed the relief. It was also noticed that the assessee had also claimed that it had sold certain goods under 'C Form' and therefore, taking into consideration the principles of natural justice, directed that if the assessee files the 'C Form' before the AO within one month and if it is found in order, then the claim may also be accepted otherwise not.;