2016 (11) TMI 976

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....titioner : R. B. Mathur ORDER 1. The instant petition is directed against the order dt. 07.05.2007 passed by the Rajasthan Tax Board, Ajmer whereby the appeal filed by the Revenue was dismissed. 2. The brief facts noticed are that on 16.07.2000 Vehicle bearing no. HR38C/1922 was intercepted at Patthar Mandi Anantpura, Kota check-post which was loaded with (M.S.Beam) which was being transp....

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....ideration that the goods were purchased from Steel Authority of India Limited a Govt. of India undertaking and were being supplied to Rajasthan State Electricity Board a state Government undertaking and there was a certificate of RSEB about exemption of not carrying declaration form and accordingly, deleted the penalty. The matter was carried in appeal by the Revenue before the Tax Board who, howe....

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.... relied upon the judgment of the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer (2007) 7 SCC 269. 6. None appeared on behalf of the respondent despite service. 7. I have heard counsel for the petitioner and have perused the impugned order. In my view though the finding of the Tax Board in so far as taking into consideration and relying on the judgment in the case of....