https://www.taxtmi.com/caselaws?id=172096 A clarificatory amendment to the penalty provision in section 78(5) of the Rajasthan Sales Tax Act, 1994 was treated as retrospective, so the fact that the transit of goods occurred before the amendment did not, by itself, exclude penalty exposure. However, the record showed that Form No. ST-18A had been supplied in response to the show-cause notice, and on that factual basis penalty could not be sustained. The earlier order sustaining penalty was therefore not supportable on the facts, and the assessee was held not liable to penalty. en-us Tue, 29 Oct 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172096 A clarificatory amendment to the penalty provision in section 78(5) of the Rajasthan Sales Tax Act, 1994 was treated as retrospective, so the fact that the transit of goods occurred before the amendment did not, by itself, exclude penalty exposure. However, the record showed that Form No. ST-18A had been supplied in response to the show-cause notice, and on that factual basis penalty could not be sustained. The earlier order sustaining penalty was therefore not supportable on the facts, and the assessee was held not liable to penalty. Case-Laws VAT and Sales Tax Tue, 29 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172096