https://www.taxtmi.com/caselaws?id=169067 Penalty under section 78(5) of the Rajasthan Sales Tax Act was held unwarranted where declaration form ST-18C was substantially complete and only the invoice number and date were left blank. The Court confined Guljag Industries to cases where essential particulars such as quality, weight, description and value of goods were omitted, because those details are material to prevent misuse of the form and to serve the statutory purpose. On the facts, the omitted invoice details were treated as inadvertent and not as failure to fill material particulars, and the apprehension of reuse of the form was rejected. The concurrent factual findings deleting the penalty were upheld. en-us Thu, 08 Aug 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169067 Penalty under section 78(5) of the Rajasthan Sales Tax Act was held unwarranted where declaration form ST-18C was substantially complete and only the invoice number and date were left blank. The Court confined Guljag Industries to cases where essential particulars such as quality, weight, description and value of goods were omitted, because those details are material to prevent misuse of the form and to serve the statutory purpose. On the facts, the omitted invoice details were treated as inadvertent and not as failure to fill material particulars, and the apprehension of reuse of the form was rejected. The concurrent factual findings deleting the penalty were upheld. Case-Laws VAT and Sales Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169067