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2013 (6) TMI 172 - RAJASTHAN HIGH COURTNo availability of Form ST 18 A with truck - penalty - Rajasthan Sales Tax Act, 1994 - held that:- Revenue has failed to show any material to prove that before passing of the order dated 7.1.2005 any notice was served upon the respondent-firm. The respondent-firm cannot be represented through the driver of the vehicle in absence of any authority given to him by the respondent-firm. - No penalty - Decided against the revenue.
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