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2016 (7) TMI 73 - HC - VAT and Sales TaxDeletion of penalty u/s 78 - Deviation of Vehicle with goods in transit from National Highway to any road/route leading to city/town / village or any other place within the territory of the State of Rajasthan - Held that:- the goods in vehicle in issue owned by the assessee were in transit from Delhi to Mandasur in Madhya Pradesh and not intended to be clandestinely delivered in Rajasthan. The view taken by the Appellate Authority and the Tax Board is a possible view on the evidence on record and cannot be termed perverse - there is no good ground to invoke the revision jurisdiction of this Court which is confined to questions of law under Section 86 of the Act of 1994. - Decided against the revenue.
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