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2015 (8) TMI 1240 - HC - VAT and Sales TaxPenalty u/s 78(5) - Evasion of duty - Mens rea - violation of sub-section (2) of Section 78 of the Rajasthan Sales Tax Act, 1994 - Held that:- It has been noticed by the Tax Board that there were several discrepancies noticed in the documents produced by the vehicle In-charge at the time of interception. It has been observed by the Tax Board that the documents namely; bill was prepared later on after the vehicle was intercepted and clear cut case has been made out by the Tax Board which is a finding of fact recorded by it that the bill, which was produced at the time of interception and the bill, which was later on produced, was quite different and had variance and it was further noticed that it was not verifiable even from the records maintained by the assessee and produced before the AO. - There is a finding of fact by the Tax Board that the photocopies were merely kept to keep the offices of Revenue in dark, as original bill book was blank and entries could be made as per choice and convenience and further these can be categorized in the category of false and forged and it is a clear cut case of evasion of Tax. Therefore, once there is a clear cut admission by the assessee himself that the bill was prepared later on and in my view as well, there is no case made out by the assessee and it was a clear cut case of evasion of tax and the penalty has been rightly imposed by the AO and sustained by the Tax Board - Decision in the case of Guljag Industries [2007 (8) TMI 344 - SUPREME Court] - Decided against assessee.
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