https://www.taxtmi.com/caselaws?id=161212 The Appellate Tribunal Rajasthan Taxation Tribunal allowed the revision application in a case involving penalties imposed under section 22-A(7) of the Rajasthan Sales Tax Act, 1954. The Tribunal ruled that form ST-18 was not required for the transportation of a laundry machine, as it did not fall under the notification category. It emphasized the necessity of issuing notice to the owner before imposing penalties for tax evasion and determined that the petitioner had not evaded tax. The Tribunal set aside the penalty, directing the refund with interest, and clarified that penalties could not be solely based on the driver's conduct, highlighting compliance obligations under the Act. en-us Mon, 29 Sep 1997 00:00:00 +0530 Thu, 09 Jan 2014 17:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161212 The Appellate Tribunal Rajasthan Taxation Tribunal allowed the revision application in a case involving penalties imposed under section 22-A(7) of the Rajasthan Sales Tax Act, 1954. The Tribunal ruled that form ST-18 was not required for the transportation of a laundry machine, as it did not fall under the notification category. It emphasized the necessity of issuing notice to the owner before imposing penalties for tax evasion and determined that the petitioner had not evaded tax. The Tribunal set aside the penalty, directing the refund with interest, and clarified that penalties could not be solely based on the driver's conduct, highlighting compliance obligations under the Act. Case-Laws VAT and Sales Tax Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161212