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TMI Blog2014 (9) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent assessee in the returns filed. The Appellate Authority and the Tax Board held that in the circumstances mere levy of additional tax and statutory interest on interpretation of the governing entries and consequent classification of the assessed goods against the say of the respondent assessee could not have entailed any automatic levy of penalty on the assessee. The Tax Board and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok Sharma,JJ. For the Petitioner : Mrs. Meenu Nihlani, Joint L. R. with Mr. R. P. Baira, OIC ORDER By The Court: This is a Section 84 of the Rajsthan Value Added Tax Act, 2003 (hereinafter `the 2003 Act') sales tax (VAT) Revision Petition impugning the order dated 28-6-2013 passed by the Rajasthan Tax Board, Ajmer (hereinafter `the Board') dismissing the second appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment as to the interpretation of the entries in the schedule and the classification of the goods in issue and it entails levy of additional tax and interest on the assessee in proceedings for escaped assessment, that conclusion by itself does not supply any of the pre conditions for the automatic levy of penalty under Section 61 of the 2003 Act. In coming to the aforesaid conclusions, this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evy of penalty on the assessee. The Tax Board and the appellate authority have taken into consideration the aforesaid facts and relied upon the judgment of the Hon'ble Supreme Court in the case Shree Krishna Electricals (supra) to set aside the levy of penalty by the Assessing Officer. The revision petition as filed by the department does not critique the judgment of the Tax Board or even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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