https://www.taxtmi.com/caselaws?id=250005 The Rajasthan High Court, in a revision petition, clarified that the presence of the check-post seal on documents during vehicle/goods checking is not mandatory as per section 78(2)(b) of the Act of 1994. Emphasizing that the provisions are directory, not mandatory, the court overturned the Tax Board's order based on the absence of the seal. With all necessary documents available and tax paid, the court found no intent to evade tax. The decision set aside the Tax Board's order, highlighting that the availability of required documents is key in assessing tax evasion, without imposing costs on the parties. en-us Tue, 10 Sep 2013 00:00:00 +0530 Fri, 11 Jul 2014 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250005 The Rajasthan High Court, in a revision petition, clarified that the presence of the check-post seal on documents during vehicle/goods checking is not mandatory as per section 78(2)(b) of the Act of 1994. Emphasizing that the provisions are directory, not mandatory, the court overturned the Tax Board's order based on the absence of the seal. With all necessary documents available and tax paid, the court found no intent to evade tax. The decision set aside the Tax Board's order, highlighting that the availability of required documents is key in assessing tax evasion, without imposing costs on the parties. Case-Laws VAT and Sales Tax Tue, 10 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250005