https://www.taxtmi.com/caselaws?id=166300 The High Court upheld the decision of the Tax Board, setting aside the penalty imposed under section 78(5) of the Rajasthan Sales Tax Act, 1994. The court found that there was no mens rea on the part of the assessee to evade tax, emphasizing compliance with the law through the submission of relevant documents upon notice. The court relied on legal precedents, including the Supreme Court judgment in State of Rajasthan v. D.P. Metals, and dismissed the revision petition, affirming the order that no penalty should be imposed in cases where there is no intent to evade tax. en-us Fri, 16 Dec 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166300 The High Court upheld the decision of the Tax Board, setting aside the penalty imposed under section 78(5) of the Rajasthan Sales Tax Act, 1994. The court found that there was no mens rea on the part of the assessee to evade tax, emphasizing compliance with the law through the submission of relevant documents upon notice. The court relied on legal precedents, including the Supreme Court judgment in State of Rajasthan v. D.P. Metals, and dismissed the revision petition, affirming the order that no penalty should be imposed in cases where there is no intent to evade tax. Case-Laws VAT and Sales Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166300