2011 (3) TMI 1523

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....ntya Kaushik on behalf of R.B. Mathur DR. VINEET KOTHARI J.-In this revision petition, the challenge has been made to the penalty under section 78(5) of the RST Act, 1994 read with sections 31 and 45 of the Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 was imposed on the petitioner-assessee/transporter, found to be carrying "gutkha", a tobacco product, covered by the p....