https://www.taxtmi.com/caselaws?id=186675 Penalty under the Rajasthan Sales Tax Act was not leviable where the declaration form accompanying the goods contained the material particulars needed to identify the goods and transaction, and only the invoice number and date were left blank. The HC distinguished Guljag Industries, holding that it applied to forms missing essential particulars such as quality, weight, description and value, not to a minor inadvertent omission that did not go to the root of the declaration. On the facts, the goods were accompanied by the relevant bills and vouchers, so penalty under Section 78(5) was not exigible and the order deleting the penalty was sustained. en-us Fri, 17 May 2013 00:00:00 +0530 Mon, 16 Jan 2017 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186675 Penalty under the Rajasthan Sales Tax Act was not leviable where the declaration form accompanying the goods contained the material particulars needed to identify the goods and transaction, and only the invoice number and date were left blank. The HC distinguished Guljag Industries, holding that it applied to forms missing essential particulars such as quality, weight, description and value, not to a minor inadvertent omission that did not go to the root of the declaration. On the facts, the goods were accompanied by the relevant bills and vouchers, so penalty under Section 78(5) was not exigible and the order deleting the penalty was sustained. Case-Laws VAT and Sales Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186675