https://www.taxtmi.com/caselaws?id=164956 Penalty for failure to carry the declaration form with goods was held unsustainable where the form, though absent at interception, was produced in reply to the show-cause notice before the assessing officer. Applying the statutory scheme and the principle that documents omitted by mistake may be subsequently furnished, the later production was treated as sufficient compliance. On those facts, the foundation for imposing penalty under the Rajasthan Sales Tax Act did not survive, and the revision failed. en-us Thu, 11 Nov 2010 00:00:00 +0530 Tue, 06 May 2014 17:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164956 Penalty for failure to carry the declaration form with goods was held unsustainable where the form, though absent at interception, was produced in reply to the show-cause notice before the assessing officer. Applying the statutory scheme and the principle that documents omitted by mistake may be subsequently furnished, the later production was treated as sufficient compliance. On those facts, the foundation for imposing penalty under the Rajasthan Sales Tax Act did not survive, and the revision failed. Case-Laws VAT and Sales Tax Thu, 11 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164956