https://www.taxtmi.com/caselaws?id=167817 Penalty under section 76(6) of the Rajasthan Value Added Tax Act, 2003 was not sustainable where goods in transit were accompanied by the required documents under section 76(2)(b) and the record showed no material proving intent to evade tax. The Rajasthan HC held that the anti-evasion authority could not decide the validity of the underlying transaction or the alleged irregularity of the inter-State sale in penalty proceedings. Such issues, if relevant, belong to regular assessment, where any improper transaction may be ignored and tax assessed in accordance with law. en-us Wed, 07 Dec 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167817 Penalty under section 76(6) of the Rajasthan Value Added Tax Act, 2003 was not sustainable where goods in transit were accompanied by the required documents under section 76(2)(b) and the record showed no material proving intent to evade tax. The Rajasthan HC held that the anti-evasion authority could not decide the validity of the underlying transaction or the alleged irregularity of the inter-State sale in penalty proceedings. Such issues, if relevant, belong to regular assessment, where any improper transaction may be ignored and tax assessed in accordance with law. Case-Laws VAT and Sales Tax Wed, 07 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167817