https://www.taxtmi.com/caselaws?id=166365 The court upheld the decision of the Rajasthan Tax Board, Ajmer, dismissing the petitioner's appeal against a penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994. The court found that the absence of the seal of the check-post of the Commercial Taxes Department of Rajasthan was not mandatory as per the Act. It was determined that the presence of all necessary documents and tax payment indicated no intent to evade tax, leading to the rejection of the revision petition without raising any legal issues. en-us Thu, 07 Jul 2011 00:00:00 +0530 Fri, 19 Sep 2014 12:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166365 The court upheld the decision of the Rajasthan Tax Board, Ajmer, dismissing the petitioner's appeal against a penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994. The court found that the absence of the seal of the check-post of the Commercial Taxes Department of Rajasthan was not mandatory as per the Act. It was determined that the presence of all necessary documents and tax payment indicated no intent to evade tax, leading to the rejection of the revision petition without raising any legal issues. Case-Laws VAT and Sales Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166365