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2016 (9) TMI 23 - SC - VAT and Sales TaxImposition of penalty – inspection of a vehicle at the checkpost - driver produced incomplete ST-18A Form on the seller / consignor's side – blank form sent by the seller – no intention to evade tax – seizure - Section 78(2) of the Rajasthan Sales Tax Act, 1994 read with Rule 53 of the Rajasthan Sales Tax Rules – Held that: - the issue involved is no more res integra and is covered in favour of the Revenue by the judgment of this Court in M/s. Guljag Industries v. Commercial Taxes Officer 2007 (8) TMI 344 - SUPREME Court – appeal allowed – decided in favor of Revenue
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