This is a revision against the order of the Deputy Commissioner Sales Tax (Appeals) Jodhpur dated 17.7.63. The brief facts of the case are that the petitioner purchased Sarson, Tara-mira and cotton worth Rs. 2,25,257/- on issue of declaration for resale within the State. All these three commodities are last point goods and liability to tax arises at the last point. The petitioner exported these goods outside the State in contravention of the declaration given by him at the time of purchase of the goods. The assessing authority levied a sum of Rs. 2254/57 paise as purchase tax on the above turn over and imposed a penalty of Rs. 300/- under sec. 16(l)(g) of the Rajasthan Sales Tax Act, vide his order dated 19.2.63. Aggrieved by the assessment order dated 19.2.63 the petitioner went in appeal before the Deputy Commissioner Appeals Jodhpur where counsel for the parties conceded that a sum of Rs. 2254/57 was sales-tax and not purchases tax. The Deputy Commissioner (Appeals) accepted the appeal partly setting aside the penalty of Rs. 300/- under sec. 16(1)(g) and upholding the levy of sales-tax amounting to Rs. 2254/57 paise vide his impugned order dated 17.7.63. Having felt aggrieved by the order of the Deputy Commissioner (Appeals) dated 17.7.63 the petitioner has come up in revision before this Board of Revenue. The learned counsel for the petitioner has argued that under sec. 2(s)(iii) of Rajasthan Sales Tax Act the goods exported outside the State are not subject to sales tax and as such the learned Deputy Commissioner has erred in law in upholding the levy of sales-tax imposed by the assessing authority. He has however conceded that the petitioner had given wrong declaration and that too due to the fact that at the time of making purchases he was not sure whether the goods could be sold within the State or he will get the customer outside the State. The learned Government Advocate has conceded that the turnover of Rs. 2,25,457/- is covered under sec. 2(s)(iii) of the Rajasthan Sales Tax Act and is not taxable as such, but his main contention is that the petitioner is liable to penalty under sec. 16(1)(g) of the Rajasthan Sales Tax Act for giving false declaration at the time of purchase of the goods that the goods have been purchased for the purpose of resale within the State. 2(s)(iii) of the Rajasthan Sales Tax Act and is not taxable as such, but his main contention is that the petitioner is liable to penalty under sec. 16(1)(g) of the Rajasthan Sales Tax Act for giving false declaration at the time of purchase of the goods that the goods have been purchased for the purpose of resale within the State. I have heard both the counsel for the parties and gone through the entire record. An identical case was decided on 4.9.64 of State vs. M/s Narainlal Jagdish Prasad Kherli in revision No. 99/64/ Alwar (S.T.) in which also it was held that such sales are covered under sec. 2(s) (iii) of Rajasthan Sales Tax Act. However the petitioner in this case has argued that at the time of giving declaration he was under the bona fide belief that the goods will be sold by him within the State and as such he had given the declaration. Since he could not get any customer within the State he had exported those goods outside the State. Moreover the penalty imposed by the assessing authority was set aside in appeal by the Deputy Commissioner Appeals. The petitioner has, however, committed the offence of giving false declaration though his intention may not be to export the goods out side the State at the time of giving the declaration; and as such the petitioner is liable to penalty. Under sec. 16(l)(g) of the Rajasthan Sales Tax Act the maximum penalty of Rs. 100/- only could have been imposed whereas the assessing authority had impose-ed a sum of Rs. 300/- as penalty under-sec. 16(1)(g). I, therefore, accept the revision, set aside the order of the Deputy Commissioner (Appeals), Jodhpur dated 17.7.63 and remand the case to him to decide the appeal of the petitioner afresh in the light of the observations made above according to law.