S.B. SALES TAX REVISION PETITION NO. 14/2005 Assistant Commercial Tax Officer, Works Contract & Leasing Tax, Ajmer. Versus. M/s Ram Narain and Sons, Nasirabad, Ajmer. 20/08/2008 HON'BLE MR.JUSTICE ASHOK PARIHAR. Mr. JM Saxena, for the petitioner. Mr. Vivek Singhal, for the respondent Petitioner is aggrieved by the order dated 14/09/2004 passed by the Rajasthan Tax Board by which, while allowing the appeal filed by the respondent-assessee, the Tax Board has set aside the orders passed by the Assessing Authority as also the Deputy Commissioner (Appeals) in regard to imposing surcharge and interest. There is no dispute that exemption from paying tax had already been granted to the assessee in the present matter and as per the relevant clause of the notification the assessee had already deposited the exemption fee on the concerned transaction. A bare reading of Section 13 of the Sales Tax Act 1994 would show that the surcharge could not have been imposed resulting in interest as well after exemption been granted. The Tax Board has held that after depositing the exemption fees the assessee is not required to pay any further tax. Thus, after exemption from tax, the levy of surcharge as also interest was not justified. Since after due consideration proper discretion has already been used by the Rajasthan Tax Board, in the facts and circumstances, no further interference is called for by this Court, moreso, when no substantial question of law arises. The revision petition is dismissed accordingly as having no merits. (Ashok Parihar), J.