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2010 (10) TMI 960 - HC - VAT and Sales TaxPenalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 - Held that:- Since the assessee produced the declaration form ST 18C before the assessing officer in response to showcause notice then the Deputy Commissioner (Appeals) was fully justified in setting aside the order of the assessing authority levying penalty under section 78(5) of the Act. In these circumstances, I find that although the order of the Tax Board is liable to be set aside in view of judgment of the honourable apex court in the case of Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. [2008 (11) TMI 374 - SUPREME COURT OF INDIA], but order of the assessing authority was rightly set aside by the Deputy Commissioner (Appeals), in view of judgment of the honourable apex court in State of Rajasthan v. D.P. Metals [2001 (10) TMI 881 - SUPREME COURT OF INDIA]. Consequently, the impugned order of the Tax Board is set aside, but revision of petitioner/Revenue is also dismissed in view of judgment of the honourable apex court in the case of State of Rajasthan v. D.P. Metals [supra]. The order of Deputy Commissioner (Appeals) to the above extent is upheld.
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