https://www.taxtmi.com/caselaws?id=158991 Penalty for concealment under section 16(1)(i) of the Rajasthan Sales Tax Act was held unjustified where the disputed transactions were already recorded in the dealer's books and taken from those records by the assessing authority. Documentary evidence could be admitted at the first appellate stage because the appellate authority has power to receive additional evidence and may consider it or remand the matter if needed. The text also explains that section 5(3) of the Central Sales Tax Act applies only to a penultimate export-linked sale or purchase made pursuant to a prior export agreement or order; the disputed transactions did not satisfy that test. Nevertheless, the dealer qualified for exemption under the State exemption notification, so purchase tax, penalty and interest were not payable on the covered transactions. en-us Thu, 20 Jun 1996 00:00:00 +0530 Tue, 12 Nov 2013 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158991 Penalty for concealment under section 16(1)(i) of the Rajasthan Sales Tax Act was held unjustified where the disputed transactions were already recorded in the dealer's books and taken from those records by the assessing authority. Documentary evidence could be admitted at the first appellate stage because the appellate authority has power to receive additional evidence and may consider it or remand the matter if needed. The text also explains that section 5(3) of the Central Sales Tax Act applies only to a penultimate export-linked sale or purchase made pursuant to a prior export agreement or order; the disputed transactions did not satisfy that test. Nevertheless, the dealer qualified for exemption under the State exemption notification, so purchase tax, penalty and interest were not payable on the covered transactions. Case-Laws VAT and Sales Tax Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158991