https://www.taxtmi.com/caselaws?id=166303 The revision petition challenging the penalty imposed under section 78(2)(b) of the Rajasthan Sales Tax Act, 1994 was dismissed. The court upheld the decision of the Rajasthan Tax Board, emphasizing that the provisions were directory, not mandatory. As all necessary documents were available during the check and taxes were paid, the absence of mens rea to evade tax was noted. Citing relevant precedents, the court found no fault in the Tax Board's decision, leading to the dismissal of the revision petition and rejection of the stay application. en-us Wed, 16 Nov 2011 00:00:00 +0530 Wed, 30 Sep 2015 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166303 The revision petition challenging the penalty imposed under section 78(2)(b) of the Rajasthan Sales Tax Act, 1994 was dismissed. The court upheld the decision of the Rajasthan Tax Board, emphasizing that the provisions were directory, not mandatory. As all necessary documents were available during the check and taxes were paid, the absence of mens rea to evade tax was noted. Citing relevant precedents, the court found no fault in the Tax Board's decision, leading to the dismissal of the revision petition and rejection of the stay application. Case-Laws VAT and Sales Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166303