https://www.taxtmi.com/caselaws?id=158991 The Tribunal ruled in favor of the petitioner, setting aside penalties imposed under section 16(1)(i) of the RST Act due to lack of concealment in recorded transactions. It held that additional documentary evidence was admissible at the first appeal stage without requiring rebuttal by the assessing authority. The sales in question were not covered by section 5(3) of the CST Act as they did not comply with export agreements, deeming them inter-State sales subject to purchase tax. The petitioner was granted a refund with interest, and no costs were awarded. 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 The Tribunal ruled in favor of the petitioner, setting aside penalties imposed under section 16(1)(i) of the RST Act due to lack of concealment in recorded transactions. It held that additional documentary evidence was admissible at the first appeal stage without requiring rebuttal by the assessing authority. The sales in question were not covered by section 5(3) of the CST Act as they did not comply with export agreements, deeming them inter-State sales subject to purchase tax. The petitioner was granted a refund with interest, and no costs were awarded. Case-Laws VAT and Sales Tax Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158991