Penalty for alleged tax evasion set aside where documents accompanied the goods and no intent to evade was shown.

Penalty under Section 78(10-A) of the Rajasthan Sales Tax Act was held unsustainable where the goods vehicle carried accompanying documents and the record did not show any intention to evade sales tax. The matter was already governed by earlier precedent, and the appellate authority and Tax Board had recorded concurrent factual findings. In these circumstances, the High Court held that no substantial question of law arose for interference in revision, and the revision petition was liable to be dismissed.

---

---

Issues: Whether penalty under Section 78(10-A) of the Rajasthan Sales Tax Act, 1994 was sustainable where the goods vehicle was intercepted and the accompanying documents were not checked at the relevant check-post.

Analysis: The goods were accompanied by documents, and the record did not establish any intention on the part of the assessee to evade sales tax. The matter was covered by earlier precedent, and the appellate authority as well as the Tax Board had recorded concurrent findings on the facts. In such circumstances, no substantial question of law arose for interference in revision.

Conclusion: The penalty was not sustainable, and the revision petition was liable to be dismissed.

---