2011 (3) TMI 1523

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..... intya Kaushik on behalf of R.B. Mathur DR. VINEET KOTHARI J.-In this revision petition, the challenge has been made to the penalty under section 78(5) of the RST Act, 1994 read with sections 31 and 45 of the Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 was imposed on the petitioner-assessee/transporter, found to be carrying "gutkha", a tobacco product, covered by the .....

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..... of the aforesaid judgments of the apex court and the Division Bench of this court, the impugned order of the Tax Board dated February 17, 2006 and order passed by the lower authorities below cannot be sustained and the present revision petition filed by the assessee deserves to be allowed. Consequently, this revision petition of assessee is allowed and the impugned order dated February 17, 2006 .....

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