https://www.taxtmi.com/caselaws?id=166302 The High Court upheld the respondent-assessee's challenge against a penalty imposed under section 76(6) of the Rajasthan Value Added Tax Act, 2003. The court found that the submission of form VAT-49 along with other necessary documents sufficed as compliance with the law, as the goods in transit were not for sale but for demonstration purposes. Relying on established principles and precedents, the court determined that there was no intent to evade tax, leading to the dismissal of the revision petition. 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 The High Court upheld the respondent-assessee's challenge against a penalty imposed under section 76(6) of the Rajasthan Value Added Tax Act, 2003. The court found that the submission of form VAT-49 along with other necessary documents sufficed as compliance with the law, as the goods in transit were not for sale but for demonstration purposes. Relying on established principles and precedents, the court determined that there was no intent to evade tax, leading to the dismissal of the revision petition. Case-Laws VAT and Sales Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166302