https://www.taxtmi.com/caselaws?id=174133 The penalty imposed under Section 78(10-A) of the Rajasthan Sales Tax Act, 1994 was set aside by the Deputy Commissioner (Appeals) and the Rajasthan Tax Board. The petitioner challenged this decision through a revision petition, arguing that the absence of the seal of the check post of the Commercial Taxes Department of Rajasthan should not have led to the penalty imposition. The Court found that all necessary documents were produced, tax was paid, and the seal was not a mandatory requirement. As there was no intention to evade tax and no question of law involved, the Court upheld the decisions of the appellate authorities and dismissed the revision petition. 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 The penalty imposed under Section 78(10-A) of the Rajasthan Sales Tax Act, 1994 was set aside by the Deputy Commissioner (Appeals) and the Rajasthan Tax Board. The petitioner challenged this decision through a revision petition, arguing that the absence of the seal of the check post of the Commercial Taxes Department of Rajasthan should not have led to the penalty imposition. The Court found that all necessary documents were produced, tax was paid, and the seal was not a mandatory requirement. As there was no intention to evade tax and no question of law involved, the Court upheld the decisions of the appellate authorities and dismissed the revision petition. Case-Laws VAT and Sales Tax Wed, 24 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174133