https://www.taxtmi.com/caselaws?id=167827 Penalty under the Rajasthan Value Added Tax Act was held not leviable where goods in transit were accompanied by basic transport documents and form VAT-47 was later filed with the reply to the show-cause notice. The defect in non-accompaniment of the form was treated as cured by subsequent production, and the goods and documents were found neither forged nor unauthentic. That factual position supported the bona fides of the transaction and negated any inference of tax evasion required for penal action. The assessee therefore succeeded on the penalty issue. en-us Tue, 13 Dec 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167827 Penalty under the Rajasthan Value Added Tax Act was held not leviable where goods in transit were accompanied by basic transport documents and form VAT-47 was later filed with the reply to the show-cause notice. The defect in non-accompaniment of the form was treated as cured by subsequent production, and the goods and documents were found neither forged nor unauthentic. That factual position supported the bona fides of the transaction and negated any inference of tax evasion required for penal action. The assessee therefore succeeded on the penalty issue. Case-Laws VAT and Sales Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167827