https://www.taxtmi.com/caselaws?id=157796 Penalty under the Rajasthan Sales Tax Act was upheld because the tanker drivers carried documents describing cotton-seed oil while the vehicles actually transported crude palm oil. The statutory requirement to carry documents matching the goods in transit was breached when the goods entered Rajasthan with mismatched papers, so liability under the check-post penalty provision arose at that point. The later return of the goods to Bombay did not cure the default, and the fact that the goods were not ultimately delivered in Rajasthan was immaterial. The Tribunal was therefore not justified in setting aside the penalty. en-us Thu, 10 Nov 1994 00:00:00 +0530 Thu, 10 Oct 2013 17:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157796 Penalty under the Rajasthan Sales Tax Act was upheld because the tanker drivers carried documents describing cotton-seed oil while the vehicles actually transported crude palm oil. The statutory requirement to carry documents matching the goods in transit was breached when the goods entered Rajasthan with mismatched papers, so liability under the check-post penalty provision arose at that point. The later return of the goods to Bombay did not cure the default, and the fact that the goods were not ultimately delivered in Rajasthan was immaterial. The Tribunal was therefore not justified in setting aside the penalty. Case-Laws VAT and Sales Tax Thu, 10 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157796