https://www.taxtmi.com/caselaws?id=165609 Penalty under the Rajasthan Tax on Luxuries (Tobacco and its Products) Act could not survive once the luxury tax enactment had been struck down as unconstitutional and beyond legislative competence under Entry 62 of List II. Because the penalty under the RST Act was founded on that invalid statutory levy, the legal basis for imposing the penalty ceased to exist. On that reasoning, the penalty order was held unsustainable and the assessee's challenge succeeded. en-us Wed, 30 Mar 2011 00:00:00 +0530 Sat, 02 Aug 2014 17:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165609 Penalty under the Rajasthan Tax on Luxuries (Tobacco and its Products) Act could not survive once the luxury tax enactment had been struck down as unconstitutional and beyond legislative competence under Entry 62 of List II. Because the penalty under the RST Act was founded on that invalid statutory levy, the legal basis for imposing the penalty ceased to exist. On that reasoning, the penalty order was held unsustainable and the assessee's challenge succeeded. Case-Laws VAT and Sales Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165609