https://www.taxtmi.com/caselaws?id=334963 Penalty under Section 78(10)(a) of the Rajasthan Sales Tax Act, 1994 is not automatic for a technical breach; it depends on whether the default has a real nexus with tax evasion or avoidance. Where the declaration form ST-18C was later produced before the Assessing Officer in response to a show-cause notice, and no intention to evade tax was established, the penalty is unsustainable. The cited principle also treats penalty as unwarranted when the vehicle carries the requisite documents and the material does not show evasion. en-us Mon, 03 Oct 2016 00:00:00 +0530 Thu, 24 Nov 2016 13:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334963 Penalty under Section 78(10)(a) of the Rajasthan Sales Tax Act, 1994 is not automatic for a technical breach; it depends on whether the default has a real nexus with tax evasion or avoidance. Where the declaration form ST-18C was later produced before the Assessing Officer in response to a show-cause notice, and no intention to evade tax was established, the penalty is unsustainable. The cited principle also treats penalty as unwarranted when the vehicle carries the requisite documents and the material does not show evasion. Case-Laws VAT and Sales Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334963