https://www.taxtmi.com/caselaws?id=169074 Penalty under section 77(8) of the Rajasthan Sales Tax Act, 1994 was upheld because the goods were found in the dealer's custody without any entry in the books and without a purchase bill or voucher. The dealer's contemporaneous admission that the goods had been purchased without bill, that no accounting entry had been made, and that penalty could be imposed supported the tax authorities' action. A later plea of coercion and subsequent documents were rejected as a belated afterthought. The Tax Board erred in deleting the penalty, and the restoration of penalty in favour of the Revenue was sustained. en-us Fri, 04 Oct 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169074 Penalty under section 77(8) of the Rajasthan Sales Tax Act, 1994 was upheld because the goods were found in the dealer's custody without any entry in the books and without a purchase bill or voucher. The dealer's contemporaneous admission that the goods had been purchased without bill, that no accounting entry had been made, and that penalty could be imposed supported the tax authorities' action. A later plea of coercion and subsequent documents were rejected as a belated afterthought. The Tax Board erred in deleting the penalty, and the restoration of penalty in favour of the Revenue was sustained. Case-Laws VAT and Sales Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169074