S.B. CIVIL SALES TAX REVISION PETITION NO.241/2008 ACTO (AE-1), Abu Road Vs. M/s Mahadeva Date of order : 18th November, 2008 PRESENT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. V.K. Mathur for the petitioner. --------- 1. By the impugned order dated 5th October, 2007, the Tax Board upholding the order of the Dy. Commissioner (Appeals) has held that there is no justification for imposition of penalty on the transporter under Section 78(8) of the R.S.T. Act, 1994 when the penalty for the same allegation imposed upon the respondent assessee M/s Suparshav Industries, Falna had already been set aside by the Dy. Commissioner (Appeals) as well as the Tax Board and that order had become final. 2. Having gone through the impugned order of the Tax Board, this Court finds no question of law to be arising for determination under Section 86 of the RST Act, 1994. 3. The revision petition filed by the Revenue is found to be devoid of merit. The same is accordingly dismissed. [ DR. VINEET KOTHARI ], J. item No.2 babulal/-