https://www.taxtmi.com/caselaws?id=162322 Penalty under the Rajasthan Sales Tax Act for failure to produce transport documents at a check-post is not automatic. The provision is preventive and applies only where the breach is dishonest, contumacious, or has a rational nexus with evasion or avoidance of tax. Where the consignor had sent the required bill and papers with the goods, the documents were found in the vehicle, and nothing showed forged papers or deliberate defiance, the omission of the driver to produce them immediately was only a technical breach. On those facts, no penalty was leviable and the penalty order could not stand. en-us Wed, 02 Jun 2004 00:00:00 +0530 Mon, 05 Aug 2024 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162322 Penalty under the Rajasthan Sales Tax Act for failure to produce transport documents at a check-post is not automatic. The provision is preventive and applies only where the breach is dishonest, contumacious, or has a rational nexus with evasion or avoidance of tax. Where the consignor had sent the required bill and papers with the goods, the documents were found in the vehicle, and nothing showed forged papers or deliberate defiance, the omission of the driver to produce them immediately was only a technical breach. On those facts, no penalty was leviable and the penalty order could not stand. Case-Laws VAT and Sales Tax Wed, 02 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162322