https://www.taxtmi.com/caselaws?id=158644 A determination of reasonable cause for failure to furnish returns or pay tax under the Rajasthan Sales Tax Act, 1954 was treated as a finding of fact, not a question of law capable of revision under section 15. The tribunal also noted that the penalty was composite and did not clearly separate the part attributable to delayed filing of returns from the part attributable to non-payment of tax. On that basis, no legal question survived for reference or revision, and the revision application was held not maintainable in favour of the Revenue. en-us Fri, 06 Sep 1996 00:00:00 +0530 Sat, 02 Nov 2013 14:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158644 A determination of reasonable cause for failure to furnish returns or pay tax under the Rajasthan Sales Tax Act, 1954 was treated as a finding of fact, not a question of law capable of revision under section 15. The tribunal also noted that the penalty was composite and did not clearly separate the part attributable to delayed filing of returns from the part attributable to non-payment of tax. On that basis, no legal question survived for reference or revision, and the revision application was held not maintainable in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158644