https://www.taxtmi.com/caselaws?id=165617 Penalty under section 78(5) of the Rajasthan Sales Tax Act was held not leviable where goods in transit were supported by bill and bilty, but declaration form ST-18C was not fully completed. The Court treated the omission as insufficient for penalty when the relevant transport documents were otherwise available with the goods, and it found no question of law arising from the concurrent factual findings. On that basis, the revision was dismissed and the challenge to the penalty levy failed. en-us Tue, 29 Mar 2011 00:00:00 +0530 Mon, 04 Aug 2014 10:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165617 Penalty under section 78(5) of the Rajasthan Sales Tax Act was held not leviable where goods in transit were supported by bill and bilty, but declaration form ST-18C was not fully completed. The Court treated the omission as insufficient for penalty when the relevant transport documents were otherwise available with the goods, and it found no question of law arising from the concurrent factual findings. On that basis, the revision was dismissed and the challenge to the penalty levy failed. Case-Laws VAT and Sales Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165617