https://www.taxtmi.com/caselaws?id=166383 The revision petition challenging the penalty imposed under section 76(11) of the Rajasthan Value Added Tax Act, 2003 for contravention of section 76(2)(a) was dismissed. The assessing officer's penalty was overturned by the Deputy Commissioner (Appeals) and upheld by the Rajasthan Tax Board, citing the absence of the check-post seal as non-mandatory. Relying on precedent, the court found no legal error in the decisions, emphasizing statutory interpretation and adherence to precedents in tax penalty cases. en-us Wed, 24 Nov 2010 00:00:00 +0530 Sat, 20 Sep 2014 12:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166383 The revision petition challenging the penalty imposed under section 76(11) of the Rajasthan Value Added Tax Act, 2003 for contravention of section 76(2)(a) was dismissed. The assessing officer's penalty was overturned by the Deputy Commissioner (Appeals) and upheld by the Rajasthan Tax Board, citing the absence of the check-post seal as non-mandatory. Relying on precedent, the court found no legal error in the decisions, emphasizing statutory interpretation and adherence to precedents in tax penalty cases. Case-Laws VAT and Sales Tax Wed, 24 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166383