https://www.taxtmi.com/caselaws?id=257978 Penalty under the Rajasthan Value Added Tax Act for violation of goods-movement provisions was sustained because the vehicle was intercepted with discrepancies between the driver's statement, the bill and the builty, and the assessee failed to produce books of account, declaration form ST-18A, or supporting material despite being given an opportunity. The authority was justified in imposing penalty without further enquiry once the assessee declined to substantiate its version. The revision court found no illegality, irregularity, or impropriety in the Tax Board's order and declined interference. en-us Fri, 13 Sep 2013 00:00:00 +0530 Fri, 27 Mar 2015 05:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257978 Penalty under the Rajasthan Value Added Tax Act for violation of goods-movement provisions was sustained because the vehicle was intercepted with discrepancies between the driver's statement, the bill and the builty, and the assessee failed to produce books of account, declaration form ST-18A, or supporting material despite being given an opportunity. The authority was justified in imposing penalty without further enquiry once the assessee declined to substantiate its version. The revision court found no illegality, irregularity, or impropriety in the Tax Board's order and declined interference. Case-Laws VAT and Sales Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257978