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2009 (4) TMI 895 - RAJASTHAN HIGH COURTTax, penalty, interest and penalty under section 59, penalty under section 61 of the Sales Tax Act imposed - Held that:- No substantial question of law emerges in this case because the apex court has only held that there is liability of tax upon the respondent with regard to supplied material for construction work which falls under the definition of "sale" but further it is not adjudicated by the apex court as to from which date interest or penalty can be imposed. It is settled law that any adjudication made by the apex court has prospective effect unless it is specifically otherwise directed by the court. In the judgment of Karya Palak Engineer, C.P.W.D., Bikaner [2004 (8) TMI 114 - SUPREME COURT OF INDIA] it is nowhere adjudicated by the honourable apex court that this adjudication will have retrospective effect. In this view of the matter no error has been committed by both the Deputy Commissioner (Appeals), Jodhpur and learned Tax Board, Ajmer while adjudicating the appeals. The revision petition is, therefore, bereft of merit.
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