https://www.taxtmi.com/caselaws?id=165399 Penalty for breach of transit provisions was not warranted where the vehicle carried the requisite invoices and documents, and the only lapse was movement through an irregular route without check-post verification. Section 78(10A) of the Rajasthan Sales Tax Act, 1994 uses the word "may", making penalty discretionary, and it is justified only when the breach has a nexus with tax evasion or avoidance. On the facts found, there was no material showing an intention to evade tax, so the violation was treated as a technical lapse and the penalty could not be sustained. en-us Wed, 24 Feb 2010 00:00:00 +0530 Thu, 03 Jul 2014 17:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165399 Penalty for breach of transit provisions was not warranted where the vehicle carried the requisite invoices and documents, and the only lapse was movement through an irregular route without check-post verification. Section 78(10A) of the Rajasthan Sales Tax Act, 1994 uses the word "may", making penalty discretionary, and it is justified only when the breach has a nexus with tax evasion or avoidance. On the facts found, there was no material showing an intention to evade tax, so the violation was treated as a technical lapse and the penalty could not be sustained. Case-Laws VAT and Sales Tax Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165399