2010 (11) TMI 945

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.... Heard learned counsel for the petitioner. 2. Assessing officer vide its order dated 04.03.2003 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 Deputy Commissioner (Appeals) in an appeal filed by the assessee vide order dated 30.08.2006. Rajasthan Tax Board dismissed the appeal of the pet....

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....reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing officer. 5. 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 already been paid by the assessee. So far....