2011 (8) TMI 991

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....IN J.-Heard learned counsel for the petitioner. The assessing officer vide its order dated June 3, 2004, levied penalty under section 78(10)(a) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as, "the Act of 1994"), which was set aside by the Deputy Commissioner (Appeals) on an appeal filed by the assessee vide order dated December 31, 2004. Being aggrieved with the same, ....

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....ounsel for the petitioner in the light 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 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 ....