Incomplete transit form caused by seller's clerical lapse could not justify penalty absent any intent to evade tax.

Penalty for incomplete transit documentation was unsustainable where the goods were supported by bills, vouchers and an authorisation letter, and the only defect in form ST-18A arose from the seller's clerical lapse. Because the assessee had filled in its part of the form and there was no material showing mala fide intent or an attempt to evade tax, the concurrent factual findings negated the statutory basis for penalty. The revision court found no perversity and no question of law warranting interference, so the deletion of penalty was sustained.

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Issues: Whether penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was sustainable where form ST-18A was available but was incompletely filled due to the seller's lapse, and whether the revision petition under section 86 of the Rajasthan Sales Tax Act, 1994 disclosed any question of law warranting interference.

Analysis: The goods were accompanied by the relevant bills, vouchers and authorisation letter, and the only defect was that form ST-18A was not fully filled in by the seller's side. The purchaser had filled in the form on his part, and the omission was attributed to the seller's clerk handing over an incomplete form. On these facts, the authorities below found no mala fide intention or attempt to evade tax, and the revision court found no perversity in those concurrent factual findings. In such circumstances, penalty could not be sustained merely for a clerical or technical lapse not attributable to the assessee.

Conclusion: The penalty under section 78(5) was rightly deleted, and no question of law arose for interference in revision.

Final Conclusion: The deletion of penalty was sustained and the revision failed.

Ratio Decidendi: Penalty for incomplete transit documentation cannot be imposed where the defect is a bona fide clerical lapse by the seller, the assessee has otherwise produced the relevant documents, and there is no material indicating intention to evade tax.

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