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TMI Blog2017 (1) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... the present petition is also required to be dismissed - penalty withheld - petition dismissed - decided against appellant-petitioner. - S.B. Sales Tax Revision Petition No. 459/2008 - - - Dated:- 25-11-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Meenal Ghiya For the Respondent : Dinesh Kumar ORDER 1. The instant petition is directed against the order dt. 13.08.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g intercepted prior to 22.3.2002 in the light of judgment of Larger Bench of the Tax Board in the case of ACTO Vs. M/s. Bajrang Timber Mart (2006) 14 Tax Up-date 11 whereby no penalty was leviable and accordingly, upheld the order of the Deputy Commissioner (Appeals). 4. Counsel for the respondent brought to the notice of this court that self same question came up before this court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty. She contended that how can a declaration form be considered which has already lapsed and particularly in this case by over 2 years and it ought not to be considered. 6. I have considered the arguments advanced by the parties and in my view when this court has already taken a view based on the judgment of this court and which has been upheld by the Apex Court then the present petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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