https://www.taxtmi.com/caselaws?id=166310 The High Court of Rajasthan dismissed a revision petition regarding the imposition of a penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994. The Court upheld the decision of the Rajasthan Tax Board, emphasizing the need for independent assessment of penalties under different sections of the Act based on specific facts and legal precedents. The Court found that the absence of check-post seals and the validity of submitted documents did not warrant the penalty under section 78(10A). The revision petition was dismissed, and the stay application was rejected. 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 The High Court of Rajasthan dismissed a revision petition regarding the imposition of a penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994. The Court upheld the decision of the Rajasthan Tax Board, emphasizing the need for independent assessment of penalties under different sections of the Act based on specific facts and legal precedents. The Court found that the absence of check-post seals and the validity of submitted documents did not warrant the penalty under section 78(10A). The revision petition was dismissed, and the stay application was rejected. Case-Laws VAT and Sales Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166310