https://www.taxtmi.com/caselaws?id=166302 Penalty for transit-document irregularity under the Rajasthan Value Added Tax Act, 2003 was held unsustainable where goods were supported by invoice, bilty and other transit papers, were to be sent for demonstration, and the VAT-49 declaration was later filed with the reply to the show-cause notice. The court found no false explanation, no dishonest design, and no material showing intent to evade tax. On those facts, substantial compliance was accepted and the statutory breach did not justify penalty under the transit provisions. en-us Tue, 13 Dec 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166302 Penalty for transit-document irregularity under the Rajasthan Value Added Tax Act, 2003 was held unsustainable where goods were supported by invoice, bilty and other transit papers, were to be sent for demonstration, and the VAT-49 declaration was later filed with the reply to the show-cause notice. The court found no false explanation, no dishonest design, and no material showing intent to evade tax. On those facts, substantial compliance was accepted and the statutory breach did not justify penalty under the transit provisions. Case-Laws VAT and Sales Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166302