https://www.taxtmi.com/caselaws?id=166548 Penalty for allegedly unaccounted goods under the Rajasthan Sales Tax Act cannot be sustained merely on assumption where contemporaneous purchase and transit documents support the assessee's explanation. The authority must conduct a proper inquiry into the genuineness of the purchase bill, declaration form and octroi receipt, and must give a reasonable opportunity of hearing before imposing penalty. On the record described, the absence of fair inquiry and inadequate consideration of the supporting material made restoration of the penalty unsustainable, so the penalty was not justified. en-us Mon, 28 Mar 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166548 Penalty for allegedly unaccounted goods under the Rajasthan Sales Tax Act cannot be sustained merely on assumption where contemporaneous purchase and transit documents support the assessee's explanation. The authority must conduct a proper inquiry into the genuineness of the purchase bill, declaration form and octroi receipt, and must give a reasonable opportunity of hearing before imposing penalty. On the record described, the absence of fair inquiry and inadequate consideration of the supporting material made restoration of the penalty unsustainable, so the penalty was not justified. Case-Laws VAT and Sales Tax Mon, 28 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166548