https://www.taxtmi.com/caselaws?id=158168 The Tribunal was justified in setting aside penalty under section 22A of the Rajasthan Sales Tax Act, 1954 where the declaration form was not produced at the check-post, but the assessee showed sufficient cause for the omission. The Tribunal relied on the earlier view treating rule 62A as ultra vires and recorded factual satisfaction that this influenced the assessee's conduct. The High Court treated sufficient cause as a question of fact and held that, once the Tribunal reached that conclusion, the revisional court would not interfere absent jurisdictional error or other legal infirmity. The penalty was therefore upheld as deleted and the revision failed. en-us Thu, 13 Jan 1994 00:00:00 +0530 Thu, 17 Oct 2013 16:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158168 The Tribunal was justified in setting aside penalty under section 22A of the Rajasthan Sales Tax Act, 1954 where the declaration form was not produced at the check-post, but the assessee showed sufficient cause for the omission. The Tribunal relied on the earlier view treating rule 62A as ultra vires and recorded factual satisfaction that this influenced the assessee's conduct. The High Court treated sufficient cause as a question of fact and held that, once the Tribunal reached that conclusion, the revisional court would not interfere absent jurisdictional error or other legal infirmity. The penalty was therefore upheld as deleted and the revision failed. Case-Laws VAT and Sales Tax Thu, 13 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158168