1994 (8) TMI 222 - SCH - VAT and Sales Tax

Since these matters pertain to levy of penalty and having regard to the facts and circumstances of the case and the findings recorded by the High Court dismissing the petitions filed by the appellant (Commercial Taxes Officer Circle A Kota) requesting the High Court to direct the Board of Revenue Rajasthan at Ajmer to state a case for the opinion of the High Court under section 15(3A) of the Rajasthan Sales Tax Act 1954 which could not be challenged successfully before us no interference is called for.

Summary

The Supreme Court of India dismissed the appeals against the Rajasthan High Court's order, which declined to direct the Board of Revenue to state a case for the opinion of the High Court under the Rajasthan Sales Tax Act. The High Court found no deliberate contravention of law and refused to express an opinion on the interpretation of the Central Sales Tax Act. The civil appeals were dismissed.