STR 101/09 (1) In the High Court of Judicature for Rajasthan At Jaipur Bench, Jaipur O R D E R In S.B. Sales Tax Revision Petition No.101/2009 Assistant Commercial Tax Officer, Anti Evasion, Ward-II, Circle-II, Raj., Jaipur Vs. M/s. Shri Ramkishan and another Date Of Order :: 22nd July, 2009 Hon'ble Mr. Justice J.R. Goyal Mr. Dharmendra Pareek on behalf of Mr. Jag Mohan Saxena, for petitioner. ......... By the Court :- This Sales Tax Revision Petition under section 86 of the Rajasthan Sales Tax Act,1994 has been filed by Assistant Commercial Tax Officer, Anti Evasion, Ward-II, Circle-II, Raj, Jaipur against the order dated 31/10/2007 passed by Rajasthan Tax Board, Ajmer in Appeal No.3406/2005/Tonk whereby the order of the Additional Commissioner (Appeals), Commercial Tax, Jaipur dated 28/6/2005 has been affirmed. Heard learned counsel for the petitioner and perused the impugned judgment and the other material available on the record. The only allegation of the Revenue is that the vehicle bearing no.RJ-14-G5425 carrying skimmed milk powder did not stop and get the documents checked at any check post STR 101/09 (2) but it is not disputed that when the said vehicle was stopped and checked on 28/9/2003 at National Highway No.8, it was found that driver was having all the required documents. Therefore, it cannot be said that driver of the vehicle was having any intention to avoid or evade the tax. Keeping in view the principles laid down in the case of State of Rajasthan Vs. Tajinder Pal (Tax Update Volume 6 Page 84), I do not find any impropriety or illegality in the impugned judgment of Rajasthan Tax Board, Ajmer. Consequently, this revision petition along with stay application is rejected at the primary stage. (J.R. Goyal),J VS Shekhawat Jr.P.A. D36