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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT

JAIPUR BENCH

JUDGMENT

S.B. SALES TAX REVISION PETITION No.141/2011

(Assistant Commercial Taxes Officer Vs. M/s. Insecticides (India) Ltd.)

Date of Order: 13/12/2011

HON'BLE MR. JUSTICE ALOK SHARMA

Mr. Amit Ratnawat, for the petitioner.

A challenge has been laid in this revision petition

to the order dated 29.04.2010 passed by Rajasthan Tax

Board, Ajmer upholding the order dated 18.06.2009 passed

by the Deputy Commissioner (Appeals), Commercial Tax,

Alwar, whereunder the Deputy Commissioner had set aside

the order dated 08.08.2008, passed by the assessing

authority levying penalty under Section 76(6) of the

Rajasthan Value Added Tax of 2003 (hereinafter 'the Act of

2003') on the respondent-assessee.

The facts of the case are that the vehicle No.RJ-

2G-6383 was checked at RIICO Industrial Area, Bhiwadi and

it was found that the goods in transit were consigned from

Dehradoon in the State of Utranchal to Chaupanki in

District Alwar, State of Rajasthan and the goods were

accompanied by the requisite bills and challan. The

assessing officer how