https://www.taxtmi.com/caselaws?id=164813 Penalty under section 78(2)(b) of the Rajasthan Sales Tax Act, 1994 was held unsustainable where the required documents accompanied the vehicle, even though they did not bear the check-post seal. The appellate authorities accepted the explanation that the vehicle had come to the Dhaba complex, Bhiwadi for personal work, and found no failure to stop at or report to the nearest check-post. As both authorities reached the same factual conclusion, the dispute remained one of fact and not a revisable question of law. The revision was dismissed. en-us Mon, 18 Oct 2010 00:00:00 +0530 Sat, 03 May 2014 15:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164813 Penalty under section 78(2)(b) of the Rajasthan Sales Tax Act, 1994 was held unsustainable where the required documents accompanied the vehicle, even though they did not bear the check-post seal. The appellate authorities accepted the explanation that the vehicle had come to the Dhaba complex, Bhiwadi for personal work, and found no failure to stop at or report to the nearest check-post. As both authorities reached the same factual conclusion, the dispute remained one of fact and not a revisable question of law. The revision was dismissed. Case-Laws VAT and Sales Tax Mon, 18 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164813