J.K. Ranka, J. - (1.) Instant writ petition is directed against order of the Rajasthan Taxation Tribunal, Jaipur dt. 17/12/1998 passed in Sales Tax Revision Application No. 34/1997.
(2.) The short controversy raised in the instant petition by the Revenue is whether surcharge could be levied on inter State sale of goods or not.
(3.) Brief facts noticed are that the respondent -assessee is a limited company manufacturing cement. The issue is relevant for the assessment year 1988 -89. The Assessing Officer (for short, 'AO'), while framing assessment under the Central Sales Tax Act at the time of original assessment made on 23/10/1990, had noticed that since the sale was made by the assessee without 'C Form', therefore, on the inter -State sale, surcharge, which was not levied at the time of original assessment, was required to be levied and it was held by the AO that surcharge also forms part of tax and once the surcharge is also part of the tax, then surcharge was leviable automatically taking clue from advise note No. 15/03/1990 of the Ministry of Law & Justice where it was observed that "surcharge forms part of the tax on sale or purchase of such goods, the same needs to be included in arriving at the rate.";