Order
07/08/2025
1. The instant civil revision petition under Section 84 of the
Rajasthan Value Added Tax Act, 2003 has been preferred on behalf
of the Commercial Taxes Department being aggrieved of the
judgment and order dated 06.06.2013 passed by the Rajasthan
Tax Board, Ajmer in Appeal No.2231/2011/Udaipur, whereby the
appeal preferred by the Revenue was dismissed and the order
dated 27.06.2011 passed by the Deputy Commissioner (Appeals),
Commercial Taxes Department, Udaipur in Appeal No.137/VAT/10-
11 was affirmed.
2. Briefly stated, facts of the case are that the Assessing
Authority while assessing the tax of the respondent firm for the
Assessment Year 2007-08 found that the assessee firm had
purchased branded potato chips, namely, Uncle Chips, Lays etc.,
from the M/s Pepsico India Holding Pvt. Ltd. and sold the same by
[2025:RJ-JD:35678] (2 of 9) [CR-222/2013]
collecting tax at the rate of 4%, whereas the branded chips are
taxable at the rate of 12.5%, therefore, differential tax of
Rs.5,41,120/-, penalty under Section 61 of the RVAT Act
amounting to Rs.10,82,240/- (double of the alleged evaded tax
amount) and interest of Rs.1,62,336/- was imposed vide order
dated 31.03.2010 and since the assessee had not submitted form
VAT-10 and VAT-10A at the relevant time, therefore, penalty
amounting to Rs.36,910/- was also imposed vide the same order.