https://www.taxtmi.com/caselaws?id=172002 Penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1995 was treated as unsustainable where the goods were intercepted with requisite documents, the papers were found in order and not shown to be forged or bogus, and the show-cause notice did not allege the foundational breach of abstaining from bringing or stopping the vehicle at the nearest check-post. The provision was described as discretionary, and in the absence of material showing evasion or intention to evade tax, penalty could not rest on suspicion or on the fact that the TIN number was handwritten. en-us Tue, 05 Feb 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172002 Penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1995 was treated as unsustainable where the goods were intercepted with requisite documents, the papers were found in order and not shown to be forged or bogus, and the show-cause notice did not allege the foundational breach of abstaining from bringing or stopping the vehicle at the nearest check-post. The provision was described as discretionary, and in the absence of material showing evasion or intention to evade tax, penalty could not rest on suspicion or on the fact that the TIN number was handwritten. Case-Laws VAT and Sales Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172002