2011 (3) TMI 1524

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..... Respondent : Alkesh Sharma DR. VINEET KOTHARI J.-The learned counsel for the parties submit that the present case is squarely covered by the decision of this court in the case of A.C.T.O., Flying Squad, Bhiwadi v. Rathi Bars Limited (S.B. Sales Tax Revision Petition No. 26 of 2006 decided on May 22, 2007Rajasthan High Court, which is reproduced below for ready referrence: "S.B. Sales Tax .....

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..... umber of similar cases that no penalty under section 78(5) of the Rajasthan Sales Tax Act is imposable in the aforesaid circumstances and no question of law arises against concurrent finding of two appellate authorities below. Accordingly, there is no force in this revision petition as no question of law arises for consideration under section 86 of the Act. The revision petition is, accordingly, .....

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