https://www.taxtmi.com/caselaws?id=159447 Penalty under section 22A(7) of the Rajasthan Sales Tax Act, 1954 could be imposed only where the goods were not covered by the prescribed vehicle documents or where the declaration and accompanying papers were false. The penalty order failed to record any finding of falsity or non-coverage and relied only on a discrepancy in sales tax particulars. The appellate authority and Tax Board found the documents genuine, accepted the explanation for the discrepancy, and held that the goods were duly covered by the documents in the driver's possession. The penalty was therefore not sustainable, and the revision against its deletion failed. en-us Fri, 15 Mar 1996 00:00:00 +0530 Mon, 25 Nov 2013 16:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159447 Penalty under section 22A(7) of the Rajasthan Sales Tax Act, 1954 could be imposed only where the goods were not covered by the prescribed vehicle documents or where the declaration and accompanying papers were false. The penalty order failed to record any finding of falsity or non-coverage and relied only on a discrepancy in sales tax particulars. The appellate authority and Tax Board found the documents genuine, accepted the explanation for the discrepancy, and held that the goods were duly covered by the documents in the driver's possession. The penalty was therefore not sustainable, and the revision against its deletion failed. Case-Laws VAT and Sales Tax Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159447