https://www.taxtmi.com/caselaws?id=158884 A penalty for alleged false declaration under the Rajasthan Sales Tax Act could not be sustained where the department failed to establish falsity through proper enquiry. The consignment documents indicated different intended destinations, the vehicle record was prepared by the transporter and was not decisive against the consignors or consignees, and the disclosed registration particulars were not shown false by independent verification. No notice was issued to the consignors or consignees, and the freight entries and driver's statement were not treated as conclusive in the absence of reliable contrary proof. The Tribunal therefore set aside the penalty and granted relief to the assessee. en-us Mon, 01 Jul 1996 00:00:00 +0530 Fri, 08 Nov 2013 18:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158884 A penalty for alleged false declaration under the Rajasthan Sales Tax Act could not be sustained where the department failed to establish falsity through proper enquiry. The consignment documents indicated different intended destinations, the vehicle record was prepared by the transporter and was not decisive against the consignors or consignees, and the disclosed registration particulars were not shown false by independent verification. No notice was issued to the consignors or consignees, and the freight entries and driver's statement were not treated as conclusive in the absence of reliable contrary proof. The Tribunal therefore set aside the penalty and granted relief to the assessee. Case-Laws VAT and Sales Tax Mon, 01 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158884