https://www.taxtmi.com/caselaws?id=264944 Where goods in transit are initially intercepted without the declaration form required under section 78(2) of the Rajasthan Sales Tax Act, penalty under section 78(5) cannot be sustained if the assessee later produces the missing document with the reply to the show-cause notice. The later production cures the defect, and the absence of proved tax evasion remains decisive. On the facts, the goods were being moved on branch transfer from the factory to the branch office, and the record did not establish any attempt to evade tax. The Rajasthan HC therefore set aside the penalty and annulled the levy. en-us Thu, 28 Aug 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264944 Where goods in transit are initially intercepted without the declaration form required under section 78(2) of the Rajasthan Sales Tax Act, penalty under section 78(5) cannot be sustained if the assessee later produces the missing document with the reply to the show-cause notice. The later production cures the defect, and the absence of proved tax evasion remains decisive. On the facts, the goods were being moved on branch transfer from the factory to the branch office, and the record did not establish any attempt to evade tax. The Rajasthan HC therefore set aside the penalty and annulled the levy. Case-Laws VAT and Sales Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264944