https://www.taxtmi.com/caselaws?id=159581 Penalty under section 22(6)(b) of the Rajasthan Sales Tax Act requires proof that taxable goods were in the dealer's possession and remained unaccounted in the prescribed records. The assessing authority must establish those foundational ingredients before seizure or penalty can stand. Where the goods are identified by weight, proper verification and weighment are necessary to determine any unaccounted stock. On the facts noted, the silver was found in acid tanks, had not been properly weighed, and the basis for seizure and penalty was not satisfactorily proved. Mere non-registration did not by itself justify penalty, so the penalty was not sustainable. en-us Wed, 13 Oct 1993 00:00:00 +0530 Wed, 27 Nov 2013 16:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159581 Penalty under section 22(6)(b) of the Rajasthan Sales Tax Act requires proof that taxable goods were in the dealer's possession and remained unaccounted in the prescribed records. The assessing authority must establish those foundational ingredients before seizure or penalty can stand. Where the goods are identified by weight, proper verification and weighment are necessary to determine any unaccounted stock. On the facts noted, the silver was found in acid tanks, had not been properly weighed, and the basis for seizure and penalty was not satisfactorily proved. Mere non-registration did not by itself justify penalty, so the penalty was not sustainable. Case-Laws VAT and Sales Tax Wed, 13 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159581