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2013 (9) TMI 984 - RAJASTHAN HIGH COURTContravened section 78(2) of the Rajasthan Sales Tax Act, 1994 - The assessing authority after taking into account the documents submitted at the time of checking felt satisfied that the nature of transaction is not a consignment of goods as stock transfer, simplicitor and found that the same is a inter-State sale of goods - Held that:- On close scrutiny of the matter, when the documents were available at the time of checking, without making enquiry about the genuineness of documents, so as to conclude that these are spurious or false documents, obviously it was not desirable from the assessing authority to conclude that it is a case of violation of section 78(2) of the Act of 1994. Therefore, in these circumstances, invoking the provisions contained under section 78(5) for imposition of penalty is obviously out of question. In this view of the matter, law laid down by this court in Juharmal Badri Lai's case[2005 (11) TMI 456 - RAJASTHAN HIGH COURT] in my considered opinion is fully applicable in the facts and circumstances of the instant case. Thus, no question of law is involved in this revision petition, and consequently, no interference with the impugned order passed by learned Tax Board is warranted. - there is no force in the revision petition - Decided against Revenue.
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