https://www.taxtmi.com/caselaws?id=156273 Penalty for alleged breach of exemption conditions under the Rajasthan Sales Tax Act could not be sustained where the assessment was already time-barred. The Court held that the limitation provision in section 10B applies to assessment proceedings and cannot be extended to penalty proceedings. It also noted that no reopening under section 12 had been initiated, and the delay was unexplained because the audit report had been received years earlier before proceedings began. On that basis, the penalty was set aside and the revision failed. en-us Wed, 02 Jan 1991 00:00:00 +0530 Tue, 17 Sep 2013 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156273 Penalty for alleged breach of exemption conditions under the Rajasthan Sales Tax Act could not be sustained where the assessment was already time-barred. The Court held that the limitation provision in section 10B applies to assessment proceedings and cannot be extended to penalty proceedings. It also noted that no reopening under section 12 had been initiated, and the delay was unexplained because the audit report had been received years earlier before proceedings began. On that basis, the penalty was set aside and the revision failed. Case-Laws VAT and Sales Tax Wed, 02 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156273