https://www.taxtmi.com/caselaws?id=187055 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed for non-production of Form ST 18A where the intercepted goods were not notified goods for which that form was statutorily required. The appellate authorities found that the foundational legal obligation to carry Form ST 18A did not apply to the goods in transit, so the precondition for penal action was absent. Penal consequences cannot be imposed merely for absence of a form unless the statute actually required the form for those goods. The revision therefore failed and the penalty set aside by the appellate authorities was upheld. en-us Tue, 19 Jan 2010 00:00:00 +0530 Fri, 07 Oct 2016 15:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187055 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed for non-production of Form ST 18A where the intercepted goods were not notified goods for which that form was statutorily required. The appellate authorities found that the foundational legal obligation to carry Form ST 18A did not apply to the goods in transit, so the precondition for penal action was absent. Penal consequences cannot be imposed merely for absence of a form unless the statute actually required the form for those goods. The revision therefore failed and the penalty set aside by the appellate authorities was upheld. Case-Laws VAT and Sales Tax Tue, 19 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187055