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2013 (11) TMI 653 - RAJASTHAN HIGH COURTRevision of penalty - Whether Mineral water and water sold in sealed Bottles or Containers or otherwise - However, Adjudicating authority found that plastic jar containing 20 litres water has not been sealed by the assessee and it is simply sold after putting a lid on the jar - Held that:- The learned appellate authority as well as the learned Tax Board has recorded a concurrent finding of fact based on proper appreciation of materials on record while construing the circular issued by the State Government. Therefore, in my considered opinion, there is no infirmity, much less legal infirmity, in the impugned order passed by the learned Tax Board - Decided against Revenue.
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