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2014 (4) TMI 450

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..... ion of the sales tax - Relying upon Tajinder Pal Vs. State of Raj. & Ors. [2002 (9) TMI 834 - RAJASTHAN HIGH COURT] - concurrent findings of facts recorded by the appellate authority as well as by the Tax Board – no need to interfere - no question of law involved –Revision Petition Dismissed – Decided against revenue. - SB Sales Tax Revision No. 213/10 - - - Dated:- 7-2-2014 - Bela M. Trivedi,J .....

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..... ith plastic balls. The Incharge of the goods produced certain documents and on the inspection of the same, it was found that none of the documents was got checked at the respective check post. The Assessing Authority, therefore, served a notice upon the respondent-assessee under Section 78(10-A) of the said Act, which was replied to by the assessee. However, the reply having been not found satisfa .....

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..... be checked at the respective check-post and, therefore, the penalty was imposed by the Assessing Authority under Section 78(10-A) of t he said Act. The court does not find any substance in the said submission. It is not disputed that the Incharge of the goods had produced all the documents pertaining to the goods and, therefore, it could not be said that there was any intention on the part of the .....

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