2010 (11) TMI 885

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....arned counsel for the petitioner. The assessing officer vide its order dated October 24, 2004 levied penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as, "the Act of 1994"), which was set aside by the Deputy Commissioner (Appeals) in an appeal filed by the assessee vide order dated October 17, 2006. The Rajasthan Tax Board dismissed the appeal ....

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....ht of reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing officer. The learned counsel for the petitioner does not dispute that all the required documents, as per the provisions of section 78(2)(b) of the Act of 1994, were available and produced at the time of checking of vehicle/goods and required tax had already been paid by the assesse....