https://www.taxtmi.com/caselaws?id=335177 The Rajasthan High Court upheld the penalty imposed under Section 76(6) of the VAT Act due to incomplete VAT declaration forms at the time of interception. The court emphasized the necessity of fully completed forms, including the statutory requirement of punching, referencing Supreme Court judgments in D.P. Metals and Guljag Industries. The decision of the Tax Board to delete the penalty was reversed, and the orders of the AO and Dy. Com. (Appeals) were reinstated. en-us Fri, 23 Sep 2016 00:00:00 +0530 Mon, 28 Nov 2016 11:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335177 The Rajasthan High Court upheld the penalty imposed under Section 76(6) of the VAT Act due to incomplete VAT declaration forms at the time of interception. The court emphasized the necessity of fully completed forms, including the statutory requirement of punching, referencing Supreme Court judgments in D.P. Metals and Guljag Industries. The decision of the Tax Board to delete the penalty was reversed, and the orders of the AO and Dy. Com. (Appeals) were reinstated. Case-Laws VAT and Sales Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335177