https://www.taxtmi.com/caselaws?id=169077 Penalty under the Rajasthan Sales Tax Act check-post provisions could not be sustained where the transport documents showed inter-State transit from Delhi to Gujarat, the goods were not shown to be meant for sale within Rajasthan, and there was no prima facie evidence of revenue loss. Section 22A(3) requires carriage and production of prescribed documents, while section 22A(7) permits penalty only when goods are not covered by required documents or false declarations are made. The court held that invoices in the same handwriting, without verification from the consignor or consignee, were insufficient to treat the documents as bogus. The deletion of penalty was upheld. en-us Fri, 25 Oct 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169077 Penalty under the Rajasthan Sales Tax Act check-post provisions could not be sustained where the transport documents showed inter-State transit from Delhi to Gujarat, the goods were not shown to be meant for sale within Rajasthan, and there was no prima facie evidence of revenue loss. Section 22A(3) requires carriage and production of prescribed documents, while section 22A(7) permits penalty only when goods are not covered by required documents or false declarations are made. The court held that invoices in the same handwriting, without verification from the consignor or consignee, were insufficient to treat the documents as bogus. The deletion of penalty was upheld. Case-Laws VAT and Sales Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169077