https://www.taxtmi.com/caselaws?id=438659 Penalty under the Rajasthan Value Added Tax Act was considered unjustified because the declaration form accompanying the goods was produced on the same day and the invoice already referred to it. On these facts, the late production could not be treated as a false or fabricated declaration. The provision was not automatic, and the Revenue had to establish the foundational facts for penalty. As the same offence against the driver had already been held not actionable, the contrary view of the Board and the impugned penalty were unsustainable. en-us Tue, 02 May 2023 00:00:00 +0530 Tue, 06 Jun 2023 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438659 Penalty under the Rajasthan Value Added Tax Act was considered unjustified because the declaration form accompanying the goods was produced on the same day and the invoice already referred to it. On these facts, the late production could not be treated as a false or fabricated declaration. The provision was not automatic, and the Revenue had to establish the foundational facts for penalty. As the same offence against the driver had already been held not actionable, the contrary view of the Board and the impugned penalty were unsustainable. Case-Laws VAT and Sales Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438659