9911796707
TMI Blog1996 (3) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Tribunal Act, 1995, against the order of the Rajasthan Sales Tax Tribunal, Ajmer (now Rajasthan Tax Board) (in short "the Tax Board"), dated January 19, 1995, by which it dismissed the appeal of the department and confirmed the order of the Deputy Commissioner (Appeals) II, Jaipur dated February 29, 1992, setting aside the penalty of Rs. 7,144.50 imposed under section 22A(7) of the Rajasthan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department that the Deputy Commissioner (Appeals) and the Tax Board seriously erred in setting aside the said penalty despite the fact that form S.T. 18A was not admittedly with the driver of the truck carrying the said goods. 4.. There is no substance in the revision petition. At the time of the search, the driver of the truck disclosed that the said electric goods were being carried by him f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sale or in mining or generation or distribution of electricity or packing of goods for sale. 5.. There is yet another aspect of the matter. The Deputy Commissioner (Appeals) and the Tax Board, Ajmer, have concurrently held that the goods were being imported for the purpose of using them in the hotel of the non-petitioner. This is a finding of fact. No question of law is involved. 6.. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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