2013 (9) TMI 981

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....ioner. H.S. Tak for the respondent. ORDER The petitioner-Revenue has preferred this revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 assailing the impugned order dated 14th of June 2012 (Annex.3) passed by the learned Tax Board, Ajmer. 2. By the aforesaid impugned order, the learned Tax Board has partly allowed the appeal of the Revenue against the appellate orde....

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....o the assessee by the assessing authority and after considering the reply, the assessing authority vide its order dated 15th of January 2007 imposed tax, penalty and interest upon the assessee. The said order of the assessing authority was questioned by the respondentassessee before the learned Deputy Commissioner (Appeals), Jodhpur and the learned Deputy Commissioner (Appeals) allowed the appeal ....

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....not sustainable. 5. The learned Tax Board, while maintaining the order of the Deputy Commissioner (Appeals) to the extent of waiver of penalty, has placed reliance on a decision of Apex Court in case of Sree Krishna Electricals vs. State of Tamilnadu and Anr. [(2010) 26 Tax Update 1]. The learned Tax Board, while interpreting Section 12(5) of the Entry Tax Act, applying the ratio decidendi of t....