https://www.taxtmi.com/caselaws?id=170825 Penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994 is not sustainable where the vehicle carries the requisite transport documents and there is no material showing intent to evade tax. The only defect was that the papers did not bear a check-post stamp, and the documents were otherwise complete and not forged. The controlling principle is that a technical breach alone does not justify penal action unless the ingredients of the penalty provision are established. On that basis, the penalty was held unsustainable and the challenge to the appellate order failed. en-us Mon, 17 Feb 2014 00:00:00 +0530 Wed, 10 Jun 2015 14:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170825 Penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994 is not sustainable where the vehicle carries the requisite transport documents and there is no material showing intent to evade tax. The only defect was that the papers did not bear a check-post stamp, and the documents were otherwise complete and not forged. The controlling principle is that a technical breach alone does not justify penal action unless the ingredients of the penalty provision are established. On that basis, the penalty was held unsustainable and the challenge to the appellate order failed. Case-Laws VAT and Sales Tax Mon, 17 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170825