https://www.taxtmi.com/caselaws?id=258024 Penalty under section 78(5) of the Rajasthan Sales Tax Act was upheld where goods were carried without a bill number and the assessee failed to produce relevant books and bill books despite opportunity. The High Court treated the assessee's admission of mistake, request for penalty, and request for release of goods as sufficient basis, and held that the assessing officer was not required to prove the discrepancy further. Photocopies later produced before the appellate authority were rejected because the material had not been produced at the earlier stage and no proper rebuttal opportunity had been given. The absence of a bill number was treated as a serious defect indicating possible manipulation and evasion. en-us Fri, 19 Jul 2013 00:00:00 +0530 Sat, 28 Mar 2015 07:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258024 Penalty under section 78(5) of the Rajasthan Sales Tax Act was upheld where goods were carried without a bill number and the assessee failed to produce relevant books and bill books despite opportunity. The High Court treated the assessee's admission of mistake, request for penalty, and request for release of goods as sufficient basis, and held that the assessing officer was not required to prove the discrepancy further. Photocopies later produced before the appellate authority were rejected because the material had not been produced at the earlier stage and no proper rebuttal opportunity had been given. The absence of a bill number was treated as a serious defect indicating possible manipulation and evasion. Case-Laws VAT and Sales Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258024