https://www.taxtmi.com/caselaws?id=155709 Penalty under section 16(1)(b) of the Rajasthan Sales Tax Act was not interfered with in further revision because the departmental material had already been considered by the appellate authority and no proper basis was shown to reopen the matter. The limited amount involved, the lapse of time, and the absence of any compelling reason to disturb the concurrent course of proceedings weighed against interference. The departmental revision therefore failed and the penalty was not restored. en-us Wed, 12 Apr 1989 00:00:00 +0530 Fri, 06 Sep 2013 17:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155709 Penalty under section 16(1)(b) of the Rajasthan Sales Tax Act was not interfered with in further revision because the departmental material had already been considered by the appellate authority and no proper basis was shown to reopen the matter. The limited amount involved, the lapse of time, and the absence of any compelling reason to disturb the concurrent course of proceedings weighed against interference. The departmental revision therefore failed and the penalty was not restored. Case-Laws VAT and Sales Tax Wed, 12 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155709