https://www.taxtmi.com/caselaws?id=246014 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 is confined to cases of non-compliance with the prescribed document-carrying requirement, or where the documents or declaration produced are false or forged. Where the vehicle carried the required goods documents and the ST 18A declaration form was produced, a mere defect in filling the form did not attract the penal provision. On the facts recorded, no finding of false, bogus, or forged documents was made, so penalty was not leviable and the deletion of penalty was sustained. en-us Fri, 07 Feb 2014 00:00:00 +0530 Fri, 14 Mar 2014 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246014 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 is confined to cases of non-compliance with the prescribed document-carrying requirement, or where the documents or declaration produced are false or forged. Where the vehicle carried the required goods documents and the ST 18A declaration form was produced, a mere defect in filling the form did not attract the penal provision. On the facts recorded, no finding of false, bogus, or forged documents was made, so penalty was not leviable and the deletion of penalty was sustained. Case-Laws VAT and Sales Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246014