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2013 (2) TMI 674 - RAJASTHAN HIGH COURTPenalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - Intention to evade tax - Held that:- Though the Act, provides that form No. ST-18A should be properly filled and is very essential to be produced at the time of checking or otherwise, at the time of carrying of the goods in a vehicle but in the present case, all other relevant papers/documents like bills, vouchers and authorisation letter, etc., were available with the driver of the vehicle at the time of checking but the Form No. ST 18-A which was available with the driver was incomplete only to the extent that the seller did not fill up the columns though purchaser had duly sent filled in form on his part and only on account of negligence of the clerk the incomplete form was handed over to the driver. Therefore, the respondent was prevented by good, sufficient and reasonable causes and there appears to be no mala fide, intention on the part of the respondent for evading the tax or otherwise, or to defraud the revenue. Respondent cannot be penalised for lapse if any, on the part of seller though on his part the columns were filled in and the petitioner-Department has not commented adversely on this aspect. - Decided against Revenue.
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