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    <title>2017 (1) TMI 196 - RAJASTHAN HIGH COURT</title>
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    <description>The Court upheld the penalty imposed by the Assessing Officer for alleged tax evasion related to intercepted goods carried without proper documentation. However, the penalty was sustained only for bills produced later, with the penalty on the bill produced on the spot being deleted. The Court directed the Assessing Officer to adjust the penalty accordingly, considering the driver&#039;s initial compliance.</description>
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      <description>The Court upheld the penalty imposed by the Assessing Officer for alleged tax evasion related to intercepted goods carried without proper documentation. However, the penalty was sustained only for bills produced later, with the penalty on the bill produced on the spot being deleted. The Court directed the Assessing Officer to adjust the penalty accordingly, considering the driver&#039;s initial compliance.</description>
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