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2014 (4) TMI 451 - HC - VAT and Sales TaxLeviability of penalty u/s 78(5)of Rajasthan Sales Tax Act, 1994 - Held that:- Relying upon State of Rajasthan & Anr. vs. D.P. Metals, [2001 (10) TMI 881 - SUPREME COURT OF INDIA] the penalty u/s 78(5) is levied under two circumstances - if there is non-compliance with Section 78(2)(a) i.e. not carrying the documents mentioned in that clause or - if false or forged documents or declaration is submitted - documents submitted have not been found to be false or forged one - thus the penalty u/s 78(5) of the said could not be levied – Decided against revenue.
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