https://www.taxtmi.com/caselaws?id=247531 Penalty under Section 78(5) of the Rajasthan Sales Tax Act was held unsustainable where ST-18A otherwise contained the core particulars and only the invoice number and date were left blank. The Court distinguished precedent involving materially incomplete declaration forms and treated the omission as an inadvertent lapse rather than a defect in substance or an indicator of intent to evade tax. It further held that, on these facts, the form could not be treated as reusable in a manner attracting statutory penalty. The deletion of penalty was upheld in favour of the assessee. en-us Thu, 01 Aug 2013 00:00:00 +0530 Wed, 14 May 2014 16:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247531 Penalty under Section 78(5) of the Rajasthan Sales Tax Act was held unsustainable where ST-18A otherwise contained the core particulars and only the invoice number and date were left blank. The Court distinguished precedent involving materially incomplete declaration forms and treated the omission as an inadvertent lapse rather than a defect in substance or an indicator of intent to evade tax. It further held that, on these facts, the form could not be treated as reusable in a manner attracting statutory penalty. The deletion of penalty was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247531