2011 (12) TMI 468

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....atnawat ORDER :- ALOK SHARMA J.-A challenge has been laid in this revision petition to the order dated April 29, 2010 passed by the Rajasthan Tax Board, Ajmer upholding the order dated June 18, 2009 passed by the Deputy Commissioner (Appeals), Commercial Tax, Alwar, whereunder the Deputy Commissioner had set aside the order dated August 8, 2008, passed by the assessing authority levying pena....

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....ssessee submitted reply to the show-cause notice enclosing therewith form VAT-47. It was stated in the reply that the form was not sent in accompaniment of the goods in transit owing to the driver's mistake. The assessing authority however dealt with reply of the respondent-assessee cursorily and merely in view of the fact that the aforesaid form was not found in accompaniment of the goods in ....

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.... the case, the accompaniment of requisite documentation with the goods in transit indicated the authenticity and the submission of form VAT-47 along with the reply to the show-cause notice indicated the bona fide of the transaction and negatived the presence of any mens rea of evasion of tax to warrant imposition of penalty. The said order was put to challenge by the Revenue before the Rajasthan T....