https://www.taxtmi.com/caselaws?id=162932 Penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was held unsustainable where the disputed sales were recorded in the books of account, disclosed in the returns, and later accepted as inter-State sales for assessment. The court noted that the invoices' reference to tax payment was explained as inadvertent, and the transaction had been duly accounted for in the books and tax liability declared. On those facts, there was no admission of guilt to justify penal action, and the absence of a transporter's bilty alone did not warrant penalty when the transaction was otherwise disclosed and assessed. en-us Fri, 05 Oct 2007 00:00:00 +0530 Wed, 19 Mar 2014 11:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162932 Penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was held unsustainable where the disputed sales were recorded in the books of account, disclosed in the returns, and later accepted as inter-State sales for assessment. The court noted that the invoices' reference to tax payment was explained as inadvertent, and the transaction had been duly accounted for in the books and tax liability declared. On those facts, there was no admission of guilt to justify penal action, and the absence of a transporter's bilty alone did not warrant penalty when the transaction was otherwise disclosed and assessed. Case-Laws VAT and Sales Tax Fri, 05 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162932