Vineet Kothari, J. - (1.) All these revision petitions give rise to a short but interesting question of law as to whether the surcharge imposed under Section 5H of the Rajasthan Sales Tax Act, 1954 (for short the R.S.T. Act') is applicable to the rate of C.S.T. payable on inter-state sales under the Central Sales Tax Act, 1956 (for short the C.S.T. Act') or not ?
(2.) The Tax Board by the impugned order held that prior to deletion of the said provisions of Section 5H of the R.S.T. Act w.e.f. 8.3.1988, the said C.S.T surcharge under Section 5H could not be imposed on inter-state sales made by the assessee during the relevant period.
(3.) The provisions of Section 5H of the R.S.T. Act as it then existed are reproduced hereunder : "5H (1) Notwithstanding anything to the contrary contained in this Act, there shall be paid by a dealer, whose turnover in an assessment year exceeds the sum of Rs.75,000/- a surcharge at the rate of (twenty) percent of the amount of tax payable by him under this Act. Provided that the aggregate of the tax and surcharge payable under this Act in respect of Goods declared by section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) to be special importance in inter-state trade or commerce shall not exceed the tax calculated at the rate specified in clauses (a) of section 15 of the said Central Act. (2) The provisions of this Act shall, so far as may be apply in relation to the surcharge payable under sub-section (1) as they apply to the tax payable under this Act.'';