Supreme Court of India
Assistant Commercial Taxes Officer v. M/s. Kansai Nerolac Paints Ltd.
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From the headnote
Rajasthan Sales Tax Act, 1994 - s. 78(2) and (5) - Issue as regard imposition of penalty in terms of s. 78(5) on account of not giving material particulars in form ST 18 - Penalty set aside by appellate authority as also Tax Board - Revision petition - Dismissed by High Court without recording any reasons - On appeal, held: Records and facts clearly show that High Court erred in law in not recording any reasons - Thus, order of High Court is unreasoned and suffers from the infirmity of non-application of mind - Order of High Court set aside and the case remitted back to High Court. Certain
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