https://www.taxtmi.com/caselaws?id=166310 Penalty under section 78(10A) of the Rajasthan Sales Tax Act was found unsustainable where transit goods were supported by the required documents, even though the originals were unavailable because they had been seized by police and photocopies were produced instead. The absence of a check-post seal, by itself, was held insufficient to attract penalty when no inquiry established that the documents were false or fabricated and there was no legal bar on producing photocopies in place of originals. The existing factual and legal findings were sustained, and no substantial question of law arose. en-us Wed, 14 Dec 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166310 Penalty under section 78(10A) of the Rajasthan Sales Tax Act was found unsustainable where transit goods were supported by the required documents, even though the originals were unavailable because they had been seized by police and photocopies were produced instead. The absence of a check-post seal, by itself, was held insufficient to attract penalty when no inquiry established that the documents were false or fabricated and there was no legal bar on producing photocopies in place of originals. The existing factual and legal findings were sustained, and no substantial question of law arose. Case-Laws VAT and Sales Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166310