https://www.taxtmi.com/caselaws?id=263141 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was not attracted where the vehicle carried the prescribed documents and the declaration form was produced, even though it was not filled in ink. The governing position applied only to two defaults: failure to carry the required documents under Section 78(2), or production of false, bogus, or forged documents or declaration forms. As no finding showed that the documents were false or forged, a mere irregularity in filling the declaration form did not justify penalty. The penalty was therefore not leviable. en-us Fri, 07 Feb 2014 00:00:00 +0530 Thu, 27 Aug 2015 08:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263141 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was not attracted where the vehicle carried the prescribed documents and the declaration form was produced, even though it was not filled in ink. The governing position applied only to two defaults: failure to carry the required documents under Section 78(2), or production of false, bogus, or forged documents or declaration forms. As no finding showed that the documents were false or forged, a mere irregularity in filling the declaration form did not justify penalty. The penalty was therefore not leviable. Case-Laws VAT and Sales Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263141