https://www.taxtmi.com/caselaws?id=189739 Penalty under section 78(5) of the Rajasthan Sales Tax Act was held inapplicable where goods were found merely transiting through Rajasthan and were not intended for delivery in the State. The appellate authorities' factual finding that the bills and vouchers were substantially in order meant that a minor omission, such as a missing CST number entry, did not by itself support a presumption of local delivery or tax evasion. On that evidentiary basis, no legally sustainable ground existed to impose penalty, and revision interference was unwarranted. The revision was dismissed because the concurrent findings established only transit through the State. en-us Thu, 24 Sep 2015 00:00:00 +0530 Wed, 18 Jan 2017 21:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189739 Penalty under section 78(5) of the Rajasthan Sales Tax Act was held inapplicable where goods were found merely transiting through Rajasthan and were not intended for delivery in the State. The appellate authorities' factual finding that the bills and vouchers were substantially in order meant that a minor omission, such as a missing CST number entry, did not by itself support a presumption of local delivery or tax evasion. On that evidentiary basis, no legally sustainable ground existed to impose penalty, and revision interference was unwarranted. The revision was dismissed because the concurrent findings established only transit through the State. Case-Laws VAT and Sales Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189739