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2008 (5) TMI 622 - HC - VAT and Sales TaxProvisional assessment - Held that:- The order of Tax Board remains unexceptionable and calls for no interference. Even when the assessing authority in the final assessment order has left the matter regarding penalty aside due to pendency of appeal before the Tax Board, paragraphs 21 and 22 (22 and 23 of VST) of the decision in Mahaveer Timber Mart [2007 (5) TMI 586 - RAJASTHAN HIGH COURT] operate squarely against the contention on competence of appeal in relation to the provisional assessment order after passing of final assessment order. The revision petition fails and is, therefore, rejected.
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