S B Sales Tax Revision No. 205/1999 CTO, Checkpost, Shahjahapur Vs Rajdhani Express Transport Co 2.4.2008 Hon'ble Mr Justice Ashok Parihar Mr JM Saxena - for the petitioner Mr Davendra Kumar – for respondent BY THE COURT: After hearing learned counsel for the parties I have carefully gone through the material on record. The Rajasthan Tax Board set aside the penalty in the present matter only on the ground that there were necessary entries in record at both Check Posts i.e. Check Post by which the goods entered the State and the Check Post through which the goods crossed out side the State. In view of the entires available in the record of the Check Posts itself, the penalty on such goods merely on presumption that goods might have been sold in the State was not justified. Since, on the basis of material on record, after due consideration, proper discretion has already been used by the Rajasthan Tax Board, in the facts and circumstances, no further interference is called for by by this court. The revision petition is dismissed accordingly as having no merit. (Ashok Parihar) J. bnsharma