https://www.taxtmi.com/caselaws?id=186675 The High Court admitted the revision petition challenging the Tax Board's decision to delete the penalty imposed on the respondent-assessee under Section 78(5) of the Rajasthan Sales Tax Act. The Court found that the omission of the invoice number and date on a declaration form did not amount to a violation of "material particulars" as per the Guljag Industries case. Consequently, the Court ruled in favor of the respondent and dismissed the revision petition and stay application filed by the petitioner department. 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 The High Court admitted the revision petition challenging the Tax Board's decision to delete the penalty imposed on the respondent-assessee under Section 78(5) of the Rajasthan Sales Tax Act. The Court found that the omission of the invoice number and date on a declaration form did not amount to a violation of "material particulars" as per the Guljag Industries case. Consequently, the Court ruled in favor of the respondent and dismissed the revision petition and stay application filed by the petitioner department. Case-Laws VAT and Sales Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186675