2014 (4) TMI 450

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.... By The Court : 1. The present revision petition has been filed by the petitioner-Department under Section 86 of Rajasthan Sales Tax Act,1994 (hereinafter referred to as 'the said Act') challenging the order dated 27.7.07 passed by the Rajasthan Tax Board, Ajmer (hereinafter referred to as 'the Board') in Appeal No. 580/05/Alwar, whereby the Board has dismissed the appeal filed ....

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....in Section  78 (10-A) of the said Act vide order dated 16.10.2003 on the ground of the respondent-assessee having violated the provisions of Section 78(2)(a) of the said Act. The said order of penalty was  assailed by the respondent before the appellate authority by filing the appeal. The appellate authority  allowed the same by quashing and setting aside the order of Assessing Auth....