TMI Blog2013 (10) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajasthan Sales Tax Act, 1994 (Act of 1994) against the judgment dated June 7, 2007 passed by the Rajasthan Tax Board, Ajmer, in Appeal No. 203/2006. Heard the counsel for the petitioner. The Rajasthan Tax Board, Ajmer, has upheld the finding of the Deputy Commissioner (Appeals), Commercial Taxes Department, under its order dated May 27, 2005 absolving the respondent-assessee from penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held the notification dated March 22, 2002 amending section 78(5) of the Act of 1994 was clarificatory and therefore, retrospective in nature. She submits that in this view of the matter any breach of law in respect of the transit of goods on January 8, 2001 would be covered by the said notification and contravention of section 78(2) of the Act of 1994 visit the owner of the goods in transit wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in the case of State of Rajasthan v. D. P Metals [2001] 124 STC 611 (SC); [2002] 1 SCC 279. In view of the submissions made, even while dismissing the sales tax revision it is clarified that the order of the Rajasthan Tax Board passed on June 7, 2007 upholding the order dated May 27, 2005 passed by the Deputy Commissioner (Appeals) is not sustainable in view of the judgment of the ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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