https://www.taxtmi.com/caselaws?id=160112 The court dismissed the revision petition, affirming the Rajasthan Tax Board's decision to set aside the penalty imposed on the assessee for carrying an unfilled declaration form S.T. 18A. The court held that the act did not constitute a breach of Section 78(5) of the Rajasthan Sales Tax Act, 1994, as the substantive declaration was provided, and the breach was considered technical rather than intentional evasion of tax. The petition was dismissed with no order as to costs. en-us Fri, 21 Jan 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160112 The court dismissed the revision petition, affirming the Rajasthan Tax Board's decision to set aside the penalty imposed on the assessee for carrying an unfilled declaration form S.T. 18A. The court held that the act did not constitute a breach of Section 78(5) of the Rajasthan Sales Tax Act, 1994, as the substantive declaration was provided, and the breach was considered technical rather than intentional evasion of tax. The petition was dismissed with no order as to costs. Case-Laws VAT and Sales Tax Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160112