https://www.taxtmi.com/caselaws?id=172026 Penalty for non-production of transit declaration documents under the Rajasthan VAT Act, 2003 is not automatic and depends on the facts and a fair enquiry. Where the assessee produced VAT 47 immediately after notice, and the Revenue recorded no finding that the bills, bilties or declaration form were false, forged or otherwise unreliable, the breach remained technical and the penalty could not be sustained. On that basis, the penalty under section 76(6) was held unjustified and set aside, with the appellate order deleting the penalty restored. en-us Sat, 27 Apr 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172026 Penalty for non-production of transit declaration documents under the Rajasthan VAT Act, 2003 is not automatic and depends on the facts and a fair enquiry. Where the assessee produced VAT 47 immediately after notice, and the Revenue recorded no finding that the bills, bilties or declaration form were false, forged or otherwise unreliable, the breach remained technical and the penalty could not be sustained. On that basis, the penalty under section 76(6) was held unjustified and set aside, with the appellate order deleting the penalty restored. Case-Laws VAT and Sales Tax Sat, 27 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172026