2014 (7) TMI 1075

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.... J.-The petitioner has challenged the order of deletion of penalty passed under section 78(5) of the Rajasthan Sales Tax Act,1994, amounting to Rs. 54,530 passed by the Rajasthan Tax Board, Ajmer, (in short, "the Board") vide order dated January 18, 2008 in Appeal No. 3702 of 2005. The learned counsel for the petitioner submits that the Tax Board, Ajmer, has decided the appeal in a summary manner....

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....der passed by the DC (A) and Tax Board, that the bills, builty have not been held to be bogus and forged one and rather admitted and not adversely commented, which is a finding of fact by both the appellate authorities, namely, Tax Board and DC (A). Consequently, in the light of the judgment of the honourable apex court in the case of State of Rajasthan v. D.P. Metals [2001] 124 STC 611 (SC) wher....