S.B.CIVIL SALES TAX REVISION NO.231/2008 (ACTO, Flying Squad, Sirohi Vs. M/s Jayanti Bhai Patel ) DATE OF ORDER : 18/2/2009 HON'BLE DR. JUSTICE VINEET KOTHARI Mr.Vinit Kumar Mathur with Mr.Rishabh Sancheti, for the petitioner. This revision petition is directed against the order of Tax Board dated 6/7/2007, whereby, upholding the order of Deputy Commissioner (Appeals) the Ta x Board set aside the penalty under Section 78 (10A) of the Act which was imposed by the Assessing Authority on the ground that though the relevant documents relating to goods were found with the vehicle in question during transit however since seal of the entry check post was not imposed the same attracted the penalty under Section 78 (10A) of the Act. The controversy is no more res integra and is covered by the decision of this Court in case State of Rajasthan and another vs. Tajiander Pal – Tax-up-date Vol.6 Pt.3. Therefore, there is no force in the revision petition and the same is hereby dismissed. Copy of the order be sent to opposite party. (DR.VINEET KOTHARI), J. item no.1 babulal/-