S.B. CIVIL SALES TAX REVISION NO.288/2007 ACTO (Anti Evasion), Abu Road, Sirohi. vs. M/s. Raj Udhyog, Jodhpur. Date : 17.12.2007 HON'BLE MR. PRAKASH TATIA, J. Mr.VK Mathur, for the petitioner. - - - - - Heard learned counsel for the petitioner. The Tax Board set aside the penalty imposed upon the owner of the goods in a transaction which took place prior to 22.3.2002. After going through the reasons given by the Tax Board, I do not find any illegality in the impugned order passed by the Tax Board. Consequently, this revision petition, having no merits, is hereby dismissed. (PRAKASH TATIA), J. S.Phophaliya