https://www.taxtmi.com/caselaws?id=166380 The court dismissed the revision petition, upholding the decisions of the Deputy Commissioner (Appeals) and the Rajasthan Tax Board. It found that the penalty imposed under section 78(10A) of the Rajasthan Sales Tax Act, 1994 was not justified as all necessary documents were available during the vehicle check, and there was no intent to evade tax. The court emphasized that the provision in question is directory, not mandatory, and ruled in favor of the petitioner based on the precedent established in a previous judgment. en-us Fri, 19 Nov 2010 00:00:00 +0530 Sat, 20 Sep 2014 11:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166380 The court dismissed the revision petition, upholding the decisions of the Deputy Commissioner (Appeals) and the Rajasthan Tax Board. It found that the penalty imposed under section 78(10A) of the Rajasthan Sales Tax Act, 1994 was not justified as all necessary documents were available during the vehicle check, and there was no intent to evade tax. The court emphasized that the provision in question is directory, not mandatory, and ruled in favor of the petitioner based on the precedent established in a previous judgment. Case-Laws VAT and Sales Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166380