https://www.taxtmi.com/caselaws?id=167713 Once the alleged transport offence under the Rajasthan Value Added Tax Act, 2003 was compounded by the vehicle owner and the Department accepted the composition, the same transaction was treated as settled. On that basis, a separate penalty proceeding against the driver for the identical vehicle-related violation was unsustainable because no surviving basis remained for further penalty after composition. The Rajasthan HC therefore rejected the Revenue's challenge and upheld the setting aside of the penalty notice under section 76(9). en-us Mon, 18 Feb 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167713 Once the alleged transport offence under the Rajasthan Value Added Tax Act, 2003 was compounded by the vehicle owner and the Department accepted the composition, the same transaction was treated as settled. On that basis, a separate penalty proceeding against the driver for the identical vehicle-related violation was unsustainable because no surviving basis remained for further penalty after composition. The Rajasthan HC therefore rejected the Revenue's challenge and upheld the setting aside of the penalty notice under section 76(9). Case-Laws VAT and Sales Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167713