https://www.taxtmi.com/caselaws?id=168938 Concurrent findings that goods found in transit were tax-paid, procured for vehicle repair, and not intended for tax evasion justified deletion of penalty under section 22A(7) of the Rajasthan Sales Tax Act, 1994. The High Court held that, where the controversy turned purely on facts and the appellate authority and Tax Board found no illegality, error, or perversity, revision under section 86 would not lie. The penalty was therefore unsustainable on the facts recorded, and no revisional interference was warranted. en-us Fri, 24 May 2013 00:00:00 +0530 Mon, 06 Apr 2015 19:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168938 Concurrent findings that goods found in transit were tax-paid, procured for vehicle repair, and not intended for tax evasion justified deletion of penalty under section 22A(7) of the Rajasthan Sales Tax Act, 1994. The High Court held that, where the controversy turned purely on facts and the appellate authority and Tax Board found no illegality, error, or perversity, revision under section 86 would not lie. The penalty was therefore unsustainable on the facts recorded, and no revisional interference was warranted. Case-Laws VAT and Sales Tax Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168938