TMI Blog2014 (2) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the said documents did not bear any stamp of any check-post. In the opinion of the court, the decision of this court in case of State of Rajasthan v. Tajiander Pal [2002 (9) TMI 834 - RAJASTHAN HIGH COURT], clinches the issue involved in the present petition. - court does not find any substance in the present petition. - Decided against Revenue. - S.B. Sales Tax Revision Petition No. 398 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 617 dated January 25, 2004 of New Bansal Road Lines, Agra and of blank form No. 31 of Uttar Pradesh, Vyapar Kar Department. On further checking, it was found that the vehicle was moving on the road which did not have the check-post. The explanation given by the driver being not found satisfactory, notice under section 78(10A) of the Rajasthan Sales Tax Act was served upon him. The assessing au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the opinion of the court, the decision of this court in case of State of Rajasthan v. Tajiander Pal [2003] 6 Tax Update 84, clinches the issue involved in the present petition. It has been, inter alia, held therein as under: . . . In the present case also, it is finding that all requisite documents were present when the officer authorized under sub-section (3) required the person carrying such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was given to the driver of the vehicle to show cause why the penalty could be imposed. In view thereof, we are of the opinion that to the extent, the learned single judge found that admittedly, the driver was carrying all necessary papers, invoices and no tax was due makes out a case that the vehicle was carrying the goods along with requisite documents without intention to avoid or evade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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