https://www.taxtmi.com/caselaws?id=162465 An alternate statutory appeal under the Rajasthan Sales Tax Act did not, by itself, bar writ jurisdiction where the record showed invoices and supporting papers accompanied the goods and no clear basis for evasion emerged. On those facts, the penalty under amended section 78(10A) was found excessive because the driver carried the relevant documents and no tax liability was shown to exist. The Court therefore interfered with the levy and directed conditional release of the truck and goods on payment of 5 per cent of the value of the goods. en-us Mon, 09 Sep 2002 00:00:00 +0530 Thu, 27 Feb 2014 14:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162465 An alternate statutory appeal under the Rajasthan Sales Tax Act did not, by itself, bar writ jurisdiction where the record showed invoices and supporting papers accompanied the goods and no clear basis for evasion emerged. On those facts, the penalty under amended section 78(10A) was found excessive because the driver carried the relevant documents and no tax liability was shown to exist. The Court therefore interfered with the levy and directed conditional release of the truck and goods on payment of 5 per cent of the value of the goods. Case-Laws VAT and Sales Tax Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162465