https://www.taxtmi.com/caselaws?id=105210 Section 78(5) of the Rajasthan Sales Tax Act, 1994 was upheld as a valid machinery provision connected to the State's power to levy and collect sales tax. The Court held that the document-carrying requirement and penalty for non-compliance, including false or forged documents, were aimed at preventing tax evasion in the check-post and inspection scheme, and bore a reasonable and proximate connection to goods in transit. The fixed penalty was treated as a permissible deterrent within legislative competence, and the availability of a hearing before imposition supported procedural fairness. The constitutional and vires challenge therefore failed. en-us Thu, 04 Oct 2001 00:00:00 +0530 Fri, 03 Oct 2025 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105210 Section 78(5) of the Rajasthan Sales Tax Act, 1994 was upheld as a valid machinery provision connected to the State's power to levy and collect sales tax. The Court held that the document-carrying requirement and penalty for non-compliance, including false or forged documents, were aimed at preventing tax evasion in the check-post and inspection scheme, and bore a reasonable and proximate connection to goods in transit. The fixed penalty was treated as a permissible deterrent within legislative competence, and the availability of a hearing before imposition supported procedural fairness. The constitutional and vires challenge therefore failed. Case-Laws VAT / Sales Tax Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105210