https://www.taxtmi.com/caselaws?id=165621 Penalty under the Rajasthan Sales Tax Act was found unsustainable where the assessee had produced the requisite documents at the time of checking and tax had already been paid, because those facts negatived any inference of evasion. The absence of a check-post seal was held not to be a mandatory requirement under the relevant provision; the requirement was treated as directory rather than obligatory. The appellate authorities' concurrent finding of no mens rea was also noted, supporting deletion of the penalty and leaving the orders setting it aside undisturbed. en-us Thu, 04 Aug 2011 00:00:00 +0530 Mon, 04 Aug 2014 10:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165621 Penalty under the Rajasthan Sales Tax Act was found unsustainable where the assessee had produced the requisite documents at the time of checking and tax had already been paid, because those facts negatived any inference of evasion. The absence of a check-post seal was held not to be a mandatory requirement under the relevant provision; the requirement was treated as directory rather than obligatory. The appellate authorities' concurrent finding of no mens rea was also noted, supporting deletion of the penalty and leaving the orders setting it aside undisturbed. Case-Laws VAT and Sales Tax Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165621