https://www.taxtmi.com/caselaws?id=257659 Penalty under Section 76(6) of the Rajasthan VAT Act was held unsustainable where goods in transit were accompanied by the prescribed documents under Section 76(2)(b) and there was no material showing intent to evade tax. The checking authority's suspicion that the inter-State sale was irregular could not, by itself, justify penalty or determine the transaction's legality beyond the scope of transit verification. The nature of the sale was left to regular assessment, where tax liability could be examined if otherwise leviable. In the absence of inquiry or evidence of deliberate evasion, the essential ingredient for penalty was not established, and relief was available to the assessee. en-us Thu, 22 Jan 2015 00:00:00 +0530 Sat, 05 Mar 2016 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257659 Penalty under Section 76(6) of the Rajasthan VAT Act was held unsustainable where goods in transit were accompanied by the prescribed documents under Section 76(2)(b) and there was no material showing intent to evade tax. The checking authority's suspicion that the inter-State sale was irregular could not, by itself, justify penalty or determine the transaction's legality beyond the scope of transit verification. The nature of the sale was left to regular assessment, where tax liability could be examined if otherwise leviable. In the absence of inquiry or evidence of deliberate evasion, the essential ingredient for penalty was not established, and relief was available to the assessee. Case-Laws VAT and Sales Tax Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257659