https://www.taxtmi.com/caselaws?id=186812 Penalty under Section 78(5) of the Rajasthan Sales Tax Act could not be justified on mere discrepancies in transport documents or the driver's statement when the papers were not found to be bogus or forged. The assessing authority also failed to make any independent verification from the consignor or consignee. On that basis, the finding of tax evasion rested only on suspicion, which was insufficient to sustain the penalty. The deletion of the penalty was therefore upheld, and no perversity was shown in the factual findings. en-us Tue, 26 Feb 2013 00:00:00 +0530 Mon, 20 Feb 2017 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186812 Penalty under Section 78(5) of the Rajasthan Sales Tax Act could not be justified on mere discrepancies in transport documents or the driver's statement when the papers were not found to be bogus or forged. The assessing authority also failed to make any independent verification from the consignor or consignee. On that basis, the finding of tax evasion rested only on suspicion, which was insufficient to sustain the penalty. The deletion of the penalty was therefore upheld, and no perversity was shown in the factual findings. Case-Laws VAT and Sales Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186812