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TMI Blog2014 (9) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 84 of the Rajsthan Value Added Tax Act, 2003 (hereinafter `the 2003 Act') sales tax (VAT) Revision Petition impugning the order dated 28-6-2013 passed by the Rajasthan Tax Board, Ajmer (hereinafter `the Board') dismissing the second appeal filed by the petitioner department (hereinafter `the department') against the order dated 4-7-2011 passed by the Dy. Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and interest on the assessee in proceedings for escaped assessment, that conclusion by itself does not supply any of the pre conditions for the automatic levy of penalty under Section 61 of the 2003 Act. In coming to the aforesaid conclusions, this court had inter alia placed reliance on the judgments of the Hon'ble Supreme Court in case of Bharjatiya Steel Industries Vs. CST [(2008) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment of the Hon'ble Supreme Court in the case Shree Krishna Electricals (supra) to set aside the levy of penalty by the Assessing Officer. The revision petition as filed by the department does not critique the judgment of the Tax Board or even remotely suggest as to how the judgment of the Hon'ble Supreme Court in the case of Shree Krishna Electricals (supra) relied upon by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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