TMI Blog2016 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 read with Rule 53 of the Rajasthan Sales Tax Rules – Held that: - the issue involved is no more res integra and is covered in favour of the Revenue by the judgment of this Court in M/s. Guljag Industries v. Commercial Taxes Officer 2007 (8) TMI 344 - SUPREME Court – appeal allowed – decided in favor of Revenue - Civil Appeal No. 6016 of 2016 (Arising out of SLP (C) No. 39232 of 2013) - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of ₹ 25,865/- under the Act. Aggrieved by the above order, the respondent filed appeal before the appellate authority and the appellate authority allowed the appeal and held that the seller/trader had sent the blank form for which the respondent cannot be made accountable and the appellant failed to prove that the respondent had the intention to evade the tax, hence, the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for evading tax or defraud the Revenue and the respondent cannot be penalised for the lapse on the part of the seller. Challenging the aforesaid order, the present appeal is preferred. We find that the issue involved is no more res integra and is covered in favour of the Revenue by the judgment of this Court in 'M/s. Guljag Industries v. Commercial Taxes Officer' [2007 (7) SCC 269 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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