https://www.taxtmi.com/caselaws?id=159007 A revision petition under section 86 of the Rajasthan Sales Tax Act, 1994 lies only where a question of law is involved. Reduction of penalty was treated as an exercise of discretion, and the tribunal held that the facts warranting imposition or reduction of penalty did not, by themselves, raise a question of law. The challenge to the reduced penalty therefore did not satisfy the statutory basis for revision, and the revision petitions were not maintainable. en-us Fri, 19 Jan 1996 00:00:00 +0530 Wed, 13 Nov 2013 14:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159007 A revision petition under section 86 of the Rajasthan Sales Tax Act, 1994 lies only where a question of law is involved. Reduction of penalty was treated as an exercise of discretion, and the tribunal held that the facts warranting imposition or reduction of penalty did not, by themselves, raise a question of law. The challenge to the reduced penalty therefore did not satisfy the statutory basis for revision, and the revision petitions were not maintainable. Case-Laws VAT and Sales Tax Fri, 19 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159007