https://www.taxtmi.com/caselaws?id=189571 Penalty under the Rajasthan Value Added Tax Act was treated as unjustified where the declaration form accompanied the goods, a fresh duly filled form was produced on demand, and the omission in one column was regarded as a technical defect not going to the root of the transaction. The concurrent factual findings that the discrepancy did not indicate tax evasion were held to be free from perversity, so no substantial question of law arose for interference in revision. The penalty order remained set aside. en-us Thu, 24 Sep 2015 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189571 Penalty under the Rajasthan Value Added Tax Act was treated as unjustified where the declaration form accompanied the goods, a fresh duly filled form was produced on demand, and the omission in one column was regarded as a technical defect not going to the root of the transaction. The concurrent factual findings that the discrepancy did not indicate tax evasion were held to be free from perversity, so no substantial question of law arose for interference in revision. The penalty order remained set aside. Case-Laws VAT and Sales Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189571