B. R. ARORA, J. - This revision petition under section 15 of the Rajasthan Sales Tax Act, 1954, is directed against the order dated May 12, 1989, passed by the Rajasthan Sales Tax Tribunal, Ajmer.

The assessee, M/s. Radhe Shyam Rajendra Kumar, Jodhpur, is running the business of hotel and restaurant at Ghantaghar, Jodhpur, and serves eatable sweet and namkeens, etc., in its restaurant. For the assessment year 1982-83, the petitioner-assessee was assessed by the Assistant Commercial Taxes Officer, Ward II, Circle A, Jodhpur, vide assessment order dated August 20, 1983, at 5 per cent on the sales Rs. 2,32,300 and the learned Assistant Commercial Taxes Officer determined the sales tax payable amounting to Rs. 11,615 and also, imposed a penalty under section 7AA and section 16(1)(n) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"). Dissatisfied with the order dated August 20, 1983, passed by the Assistant Commercial Taxes Officer, Ward II, Circle A, Jodhpur, the assessee preferred an appeal before the Deputy Commissioner (Appeals-I), Commercial Taxes, Jodhpur. The Deputy Commissioner (Appeals-I), by his order dated May 14, 1984, allowed the appeal in