https://www.taxtmi.com/caselaws?id=155145 Penalty for fraudulent evasion or concealment under the Rajasthan Sales Tax Act could be sustained only where tax avoidance was shown to be deliberate or fraudulent. The Board of Revenue found on the facts that the assessee bona fide believed the imported liquor was already tax paid and not taxable again, a view supported by the department's earlier approach on the same basis. That finding was treated as one of fact, since absence of conscious concealment or deliberate evasion does not ordinarily raise a question of law. No referable question of law arose from the cancellation of penalty, so reference was declined. en-us Wed, 31 Jul 1985 00:00:00 +0530 Sat, 31 Aug 2013 17:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155145 Penalty for fraudulent evasion or concealment under the Rajasthan Sales Tax Act could be sustained only where tax avoidance was shown to be deliberate or fraudulent. The Board of Revenue found on the facts that the assessee bona fide believed the imported liquor was already tax paid and not taxable again, a view supported by the department's earlier approach on the same basis. That finding was treated as one of fact, since absence of conscious concealment or deliberate evasion does not ordinarily raise a question of law. No referable question of law arose from the cancellation of penalty, so reference was declined. Case-Laws VAT and Sales Tax Wed, 31 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155145