2010 (10) TMI 949

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....he learned assessing authority vide its order dated November 17, 2004 levied penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994 (for short, "the Act of 1994") for alleged violation of clause (b) of sub$section (2) of section 78 of the Act of 1994. Being aggrieved with the same, the assessee preferred an appeal, which was allowed by the Deputy Commissioner (Appeals). Thereafter t....

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....xplanation of the assessee for not bearing seal of check-post on the required documents, to the effect that the person in-charge of the vehicle had come to Dhaba complex, Bhiwadi for his some personal work. Both the appellate authorities have thoroughly examined the matter and recorded a finding that it is not the case of violation of section 78(2)(b) of the Act, as all the required documents were....