1994 (1) TMI 268 - HC - VAT and Sales Tax

Summary

The Commercial Taxes Officer filed a revision against a penalty levied under section 22A of the Rajasthan Sales Tax Act for failure to submit required forms. The Sales Tax Tribunal set aside the penalty, citing rule 62A as ultra vires. The Tribunal found sufficient cause for non-submission of forms and dismissed the revision. The petition was ultimately dismissed.