https://www.taxtmi.com/caselaws?id=166298 Penalty under section 78(5) of the Rajasthan Sales Tax Act was held not leviable where the statutory declaration form was required to be furnished by the consignee, a Government department, and the record disclosed no intent to evade tax. The omission to produce form ST-18A was attributable to the consignee department, so penal action against the assessee was unjustified. The Tax Board's view that this was only a technical breach not warranting penalty was affirmed, and the revision petition failed. en-us Thu, 17 Nov 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166298 Penalty under section 78(5) of the Rajasthan Sales Tax Act was held not leviable where the statutory declaration form was required to be furnished by the consignee, a Government department, and the record disclosed no intent to evade tax. The omission to produce form ST-18A was attributable to the consignee department, so penal action against the assessee was unjustified. The Tax Board's view that this was only a technical breach not warranting penalty was affirmed, and the revision petition failed. Case-Laws VAT and Sales Tax Thu, 17 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166298