https://www.taxtmi.com/caselaws?id=174133 Penalty under the Rajasthan Sales Tax Act was held unsustainable where the statutory transit documents were produced at the time of checking and tax had already been paid. The Court treated the absence of a check-post seal as a non-mandatory defect that, by itself, did not prove tax evasion. It also accepted the concurrent finding that no mens rea was shown and no intention to evade tax could be inferred. In these circumstances, the appellate orders setting aside the penalty were found to suffer from no illegality, and the revision was liable to be dismissed. en-us Wed, 24 Nov 2010 00:00:00 +0530 Wed, 30 Sep 2015 16:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174133 Penalty under the Rajasthan Sales Tax Act was held unsustainable where the statutory transit documents were produced at the time of checking and tax had already been paid. The Court treated the absence of a check-post seal as a non-mandatory defect that, by itself, did not prove tax evasion. It also accepted the concurrent finding that no mens rea was shown and no intention to evade tax could be inferred. In these circumstances, the appellate orders setting aside the penalty were found to suffer from no illegality, and the revision was liable to be dismissed. Case-Laws VAT and Sales Tax Wed, 24 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174133