2010 (10) TMI 949

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..... 78(10A) of the Rajasthan Sales Tax Act, 1994 (for short, the Act of 1994 ) for alleged violation of clause (b) of sub$section (2) of section 78 of the Act of 1994. Being aggrieved with the same, the assessee preferred an appeal, which was allowed by the Deputy Commissioner (Appeals). Thereafter the Department preferred second appeal but the same was also dismissed by the Rajasthan Tax Board, A .....

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..... ect that the person in-charge of the vehicle had come to Dhaba complex, Bhiwadi for his some personal work. Both the appellate authorities have thoroughly examined the matter and recorded a finding that it is not the case of violation of section 78(2)(b) of the Act, as all the required documents were accompanied with the vehicle. It is not the case of the Department that the driver or person in .....

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