1994 (1) TMI 268

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..... 26, 1992. The following question of law has been raised which arises out of the order dated March 4, 1992 of the Rajasthan Sales Tax Tribunal: "Whether in the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty levied under section 22A of the Rajasthan Sales Tax Act." The brief facts of the case are that two air-conditioners were imported by the assesse .....

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..... fication of the order wherein the rectification application was accepted and the judgment of the Tribunal dated April 25, 1988, was recalled. The arguments of both the learned counsel were heard afresh by the Tribunal and, in view of the fact that the provisions of rule 62A were declared ultra vires by the single Bench, which judgment was subsequently set aside and certain amendments were made in .....

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