https://www.taxtmi.com/caselaws?id=166300 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not sustainable where the declaration form ST-18C was initially missing at interception but was produced at the first opportunity in reply to notice, the goods were otherwise tax-paid, and the surrounding record showed no intent to evade tax. Transit document default was treated as non-automatic and dependent on the presence of mens rea. The Supreme Court ruling in D.P. Metals was applied as binding precedent, and the penalty order was set aside on those facts. 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 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not sustainable where the declaration form ST-18C was initially missing at interception but was produced at the first opportunity in reply to notice, the goods were otherwise tax-paid, and the surrounding record showed no intent to evade tax. Transit document default was treated as non-automatic and dependent on the presence of mens rea. The Supreme Court ruling in D.P. Metals was applied as binding precedent, and the penalty order was set aside on those facts. Case-Laws VAT and Sales Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166300