https://www.taxtmi.com/caselaws?id=332825 Penalty under the Rajasthan Value Added Tax Act was upheld because goods in movement were accompanied by Form VAT-47 that was incomplete and not punched in the prescribed particulars. The court treated compliance with the declaration-form requirement as mandatory under section 76 and Rule 53, holding that blank columns and improper punching constituted a statutory breach, not a mere technical lapse. It further held that the presence of other accompanying documents did not cure the defect in the prescribed form, and that mens rea was irrelevant once the contravention was established. The revision petition was dismissed and the penalty sustained. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 16 Mar 2018 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332825 Penalty under the Rajasthan Value Added Tax Act was upheld because goods in movement were accompanied by Form VAT-47 that was incomplete and not punched in the prescribed particulars. The court treated compliance with the declaration-form requirement as mandatory under section 76 and Rule 53, holding that blank columns and improper punching constituted a statutory breach, not a mere technical lapse. It further held that the presence of other accompanying documents did not cure the defect in the prescribed form, and that mens rea was irrelevant once the contravention was established. The revision petition was dismissed and the penalty sustained. Case-Laws VAT and Sales Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332825