https://www.taxtmi.com/caselaws?id=163898 A bona fide clerical defect in declaration form ST-18A did not justify penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 where the goods in transit were supported by genuine bill, bilty and other accompanying documents. The appellate authorities had concurrently treated the incomplete or corrected declaration as a clerical error, and the High Court found no basis to interfere because no question of law arose under section 86. Penalty was therefore not payable on the facts, and the revision petition failed. en-us Wed, 01 Aug 2007 00:00:00 +0530 Mon, 14 Apr 2014 11:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163898 A bona fide clerical defect in declaration form ST-18A did not justify penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 where the goods in transit were supported by genuine bill, bilty and other accompanying documents. The appellate authorities had concurrently treated the incomplete or corrected declaration as a clerical error, and the High Court found no basis to interfere because no question of law arose under section 86. Penalty was therefore not payable on the facts, and the revision petition failed. Case-Laws VAT and Sales Tax Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163898