2011 (11) TMI 577

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....ALOK SHARMA J.-A challenge has been made in this revision petition to the order dated July 10, 2007, passed by the Rajasthan Tax Board, Ajmer whereby the Tax Board has been pleased to uphold the order passed by the appellate authority setting aside the penalty levied on the assessee under section 78(2)(b) of the Rajasthan Sales Tax Act,1994 (hereinafter to be referred "the 1994 Act"). The facts o....

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....titioner fairly concedes that the issue involved in this revision petition is covered by the judgment dated November 24, 2010, in S.B. Sales Tax Revision No. 201 of 2010 (Assistant Commercial Taxes Officer, Zone IT, Anti Evasion, Alwar v. Shri Ram Tirthputra Shri Dudhnath), wherein relying on judgment of the Division Bench in State of Rajasthan v. Tajiander Pal reported in [2003] 6 Tax Update Part....