https://www.taxtmi.com/caselaws?id=250039 Penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was not liable to be restored where declaration form ST-18A was fully completed and the accompanying bills and bilties were concurrently found by the appellate authorities to be neither bogus nor forged. In the absence of perversity or illegality in those factual findings, the court declined to interfere with the concurrent conclusions. The deletion of penalty was therefore upheld and the revision petition was dismissed. en-us Fri, 24 May 2013 00:00:00 +0530 Thu, 31 Jul 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250039 Penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was not liable to be restored where declaration form ST-18A was fully completed and the accompanying bills and bilties were concurrently found by the appellate authorities to be neither bogus nor forged. In the absence of perversity or illegality in those factual findings, the court declined to interfere with the concurrent conclusions. The deletion of penalty was therefore upheld and the revision petition was dismissed. Case-Laws VAT and Sales Tax Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250039