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TMI Blog2016 (11) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... - decided against Assessee. - S.B. Sales Tax Revision Petition No. 152 of 2010 - - - Dated:- 26-9-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Meenal Ghiya ORDER 1. The instant petition at the instance of the Revenue is directed against the order dated 04.06.2008 passed by Rajasthan Tax Board. 2. The Brief facts noticed are that an inspection was carried out in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rang Timber Mart :(2006) 14 Tax Up-Date 11 held that the penalty could not have been imposed on the owner and accordingly deleted the penalty. 4. On a further appeal by the Revenue before the Tax Board also resulted into dismissal of the appeal of the revenue and taking into consideration the Judgment rendered by the Apex Court in the case of ACTO, Flying Squad Vs. M/s. Bajrang Timber Mart (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the arguments advanced by the Counsel for the Revenue and have gone through the order of the Tax Board impugned herein as well as the other material available on record. 8. Admittedly, both the Appellate Authorities i.e. the Tax Board as well as the Dy. Commissioner (Appeals) without going into the merits of the case have taken into consideration the judgment rendered by the Lar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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