Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 894 - HC - VAT and Sales TaxWhether the Rajasthan Tax Board correct in dismissing the appeal vide judgment dated August 2, 2007, on the ground that the order of assessment was passed against owner of the goods and not against in charge of the goods and matter relates to the period prior to March 22, 2002 when section 78(5) of the Act of 1994 was amended, therefore, no order could have been passed against the owner of the goods, which is under challenge in this revision petition preferred on behalf of the Department? Held that:- The impugned judgment dated August 2, 2007 passed by the Rajasthan Tax Board in Appeal No. 1706/2006/Alwar is set aside but it is also held that the order of penalty dated April 8, 1999 was rightly set aside by the Deputy Commissioner (Appeals) vide order dated November 24, 2005. In these circumstances, the revision petition is dismissed in limine on the basis of principles laid down in the case of D.P. Metals case [2001 (10) TMI 881 - SUPREME COURT OF INDIA]
|