RAJESH BALIA, J. - This revision, under section 15 of the Rajasthan Sales Tax Act, is against the order dated May 30, 1991, passed by the Rajasthan Sales Tax Tribunal, in Appeal No. 6/89/ST/Jodhpur.

Briefly stated, the facts giving rise to present revision are that - on August 18, 1988. Truck No. RNM 369 carried five aluminium coils, purchased by the petitioner from M/s. Prem Cables Pvt. Ltd., Pipaliyan Kalan. The transporter carried the requisite documents as required under section 22A of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), only in respect of four coils and the fifth coil, weighing 2,912 kg. was not accompanied by any document. At the check-post, on finding one coil of aluminium unaccompanied by document, the Assistant Sales Tax Officer, Ward III, Circle C, Jodhpur, seized the coil and issued a notice to the petitioner to appear on September 3, 1988, and show cause against levy of penalty on the value of the coil, estimated to be Rs 81,000, weighing 2,912 kg. at the rate of 30 per cent maximum permissible levy of penalty under section 22A(7) of the Act. The petitioner moved an application that the aluminium coil is urgently required f