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    <title>2014 (4) TMI 450 - RAJASTHAN HIGH COURT</title>
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    <description>Penalty under Section 78(10-A) of the Rajasthan Sales Tax Act was held unsustainable where the goods vehicle carried accompanying documents and the record did not show any intention to evade sales tax. The matter was already governed by earlier precedent, and the appellate authority and Tax Board had recorded concurrent factual findings. In these circumstances, the High Court held that no substantial question of law arose for interference in revision, and the revision petition was liable to be dismissed.</description>
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      <description>Penalty under Section 78(10-A) of the Rajasthan Sales Tax Act was held unsustainable where the goods vehicle carried accompanying documents and the record did not show any intention to evade sales tax. The matter was already governed by earlier precedent, and the appellate authority and Tax Board had recorded concurrent factual findings. In these circumstances, the High Court held that no substantial question of law arose for interference in revision, and the revision petition was liable to be dismissed.</description>
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