https://www.taxtmi.com/caselaws?id=216822 The Supreme Court allowed the appeal, setting aside the Rajasthan High Court's judgment in Sales Tax Revision Petition No. 47/2006. The Court emphasized the seriousness of submitting false documents at check-posts, establishing guilty intent. Failure to produce required documents under Section 78(5) also indicates guilt. The fixed 30% penalty under Section 78(5) was upheld as a deterrent. The Court restored the Original Authority's order, following precedent. No costs were awarded in the matter. en-us Mon, 06 Aug 2012 00:00:00 +0530 Sun, 23 Sep 2012 01:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216822 The Supreme Court allowed the appeal, setting aside the Rajasthan High Court's judgment in Sales Tax Revision Petition No. 47/2006. The Court emphasized the seriousness of submitting false documents at check-posts, establishing guilty intent. Failure to produce required documents under Section 78(5) also indicates guilt. The fixed 30% penalty under Section 78(5) was upheld as a deterrent. The Court restored the Original Authority's order, following precedent. No costs were awarded in the matter. Case-Laws VAT and Sales Tax Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216822