J. S. VERMA, C.J. - There three revisions are against the common order dated 4th February, 1987 passed by the Rajasthan Sales Tax Tribunal relating to three periods of assessment, namely, 1st October, 1970 to 30th September, 1971, 1st October, 1971 to 30th September, 1972 and 1st October, 1972 to 30th September, 1973. By this common order the Tribunal has set aside the penalty imposed on the dealer under section 16(1)(e) of the Rajasthan Sales Tax Act for non-inclusion of cinder (burnt coal purchased from railways) in the returns filed by the dealer for these three periods of assessment. The assessing authority merely said that the explanation given by the dealer for non-inclusion in the return that according to it no sales tax was leviable on the transaction, was not acceptable. Merely after rejecting the dealer's explanation the assessing authority imposed the penalty under section 16(1)(e) of the Act. The Tribunal has taken the view that the penal consequence envisaged by section 16(1)(e) of the Act is not attracted in the present case since the circumstances indicate that there was no attempt at concealment of the transaction which was shown in the books of accounts ma