https://www.taxtmi.com/caselaws?id=166303 Penalty under the Rajasthan Sales Tax Act transit-check provisions cannot be sustained merely because the check-post seal was absent if the goods were accompanied by the required documents at the time of checking. The court applied earlier authority treating the relevant provisions as directory, not mandatory, and noted that the appellate authorities had found all necessary documents were available, tax had already been paid, and no mens rea or intention to evade tax was shown. On those facts, the penalty was not justified. 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 Penalty under the Rajasthan Sales Tax Act transit-check provisions cannot be sustained merely because the check-post seal was absent if the goods were accompanied by the required documents at the time of checking. The court applied earlier authority treating the relevant provisions as directory, not mandatory, and noted that the appellate authorities had found all necessary documents were available, tax had already been paid, and no mens rea or intention to evade tax was shown. On those facts, the penalty was not justified. Case-Laws VAT and Sales Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166303