TMI Blog2014 (7) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... able and produced at the time of checking of vehicle/goods and required tax had already been paid by the assessee. The only reason assigned in the impugned order passed by the learned Tax Board for restoring the order of the assessing authority is that the seal of the check-post of the State of Rajasthan on the documents is not available. From a bare reading of section 78(2)(b) of the Act of 1994, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of section 78 (2) (b) of the Act of 1994, were available and produced at the time of checking of vehicle/goods and required tax had already been paid by the assessee. The only reason assigned in the impugned order passed by the learned Tax Board for restoring the order of the assessing authority is that the seal of the check-post of the State of Rajasthan on the documents is not available. From ..... X X X X Extracts X X X X X X X X Extracts X X X X
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