2014 (7) TMI 1041

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....a For the Respondent : D.K. Godara for V. K. Mathur. ORDER:- P.K. LOHRA J.-The learned counsel for the parties, ad idem, submit that the issue involved in the present revision petition is squarely covered by a decision of this court in the case of Commercial Taxes Officer v. Devendra Yadav [2012] 53 VST 522 (Raj). There is no quarrel in the factual position that the required documents, as....

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....ate 84, held that these provisions are not mandatory and are directory in nature. Division Bench of this court further held that if all the requisite documents are available at the time of checking of vehicle/goods, then intention to evade tax cannot be inferred. Both the appellate authorities have recorded a concurrent finding that there was no mens rea on the part of the assessee, as all the req....