S.B. CIVIL SALES TAX REVISION PETITION NO.303/2008 ACTO, AE, Ward II, Bikaner Vs. M/s Vishal Goods Transporter Company, Bikaner. Date of Order : 19th January, 2009 PRESENT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. Vineet Mathur with Mr. Lokesh Mathur for the petitioner. --------- Heard learned counsel. This revision petition is directed against the order of the Tax Board dated 21.11.2007 whereby the Tax Board agreeing with the first appellate authority held that penalty under Section 78(8) of the RST Act imposed upon the transporter of the goods in question cannot be sustained because the penalty imposed under Section 78(5) of the Act for the same transaction on the dealer in question was set aside upon production of the bill in support of the goods in question at a later stage. The Revenue did not take any action to agitate that setting aside of the penalty under Section 78(5) of the Act against the dealer. Consequently the dealer of the penalty imposed upon the transporter for the same transaction was rightly set aside by the Tax Board. No error or any question of law arising out of the order of the Tax Board is found in the impugned order. Therefore, this revision petition of the Revenue being devoid of merit is hereby dismissed. A copy of this order be sent to the respondent-assessee. [ DR. VINEET KOTHARI ], J. item No.1 babulal/-