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2014 (7) TMI 1075 - HC - VAT and Sales TaxPenalty u/s 78(5) - tax Board deleted penalty - Held that:- in the light of the judgment of the honourable apex court in the case of State of Rajasthan v. D.P. Metals [2001 (10) TMI 881 - SUPREME COURT OF INDIA] wherein it has been held that when the declaration form and other documents were found to be in order and bill vouchers have been held to be genuine therefore, no case is made out for deviating from such findings of facts. Even otherwise, I do not find any illegality or error or perversity in the orders impugned and concurrent finding and, as such, the revision petition is liable to be dismissed. No question of law arises - Decided against Revenue.
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