https://www.taxtmi.com/caselaws?id=157374 In penalty proceedings for alleged tax evasion under section 22A(7) of the Rajasthan Sales Tax Act, the assessing authority must affirmatively prove contravention; the burden does not shift to the assessee to prove innocence. Minor discrepancies in transport documents, including differences in weight and a small amount explained by weighing bridge variation and insurance charges, are insufficient by themselves to establish evasion. Where the documents produced at the checking stage were accepted as genuine and the record did not show them to be false or an afterthought, penalty was not sustainable and the Tribunal's decision to set it aside was upheld. en-us Fri, 01 Oct 1993 00:00:00 +0530 Fri, 04 Oct 2013 16:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157374 In penalty proceedings for alleged tax evasion under section 22A(7) of the Rajasthan Sales Tax Act, the assessing authority must affirmatively prove contravention; the burden does not shift to the assessee to prove innocence. Minor discrepancies in transport documents, including differences in weight and a small amount explained by weighing bridge variation and insurance charges, are insufficient by themselves to establish evasion. Where the documents produced at the checking stage were accepted as genuine and the record did not show them to be false or an afterthought, penalty was not sustainable and the Tribunal's decision to set it aside was upheld. Case-Laws VAT and Sales Tax Fri, 01 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157374