JAINENDRA KUMAR RANKA, J.

Heard finally.

2. All these petitions are directed against orders dt. 26.9.2012 and 8.10.2012 passed by the Rajasthan Tax Board whereby petitioners' appeal has been partly allowed. Assessment years involved are 2006–2007 to 2009–2010, and since common questions are involved, the petitions are being decided by this common order.

3. The issues raised by the assessee in the instant petitions revolves on - (a) ex post facto discount which was given to the buyers; (b) imposition of penalty u/s. 61 on the premise that the assessee did not disclose in the return of sales the turnover of two branches, namely Udaipur and Banswara.

4. Brief facts noticed are that the petitioner is a Limited Company and is in the business of manufacturing/producing of various products namely, polymer, PSF, and Petroleum Products and sale thereof to various registered dealers/consumers and has branches at different places in the State of Rajasthan. The petitioner allows certain discount to the prospective buyers to attract sale and also allows discount if the consumer/prospective buyer pays amount within a specified period and, therefore, claim was made that in view of Explanati