Supreme Court of India
State of Rajasthan and Anr. v. M/s. D.P. Metals
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What the Court ordered
We hold that the provisions of Section 78(5) of the Rajasthan Sales.Tax Act, 1994 are valid and the impugned decision of the High Court in this regard is not correct.
Judgment, page 28
From the headnote
c Sales Tax: Rajasthan Sales Tax Act, 1994-Section 78(2) & (5)-/nspection of documents at check-post-Non-production of declaration Form ST 18k Levy of penalty-Validity and legislative competence of State on levy of penalty-Held, the levy is valid as State has legislative competence to check evasion of sales tax-Constitution of India, 1950-Entry ~4 in List II o.f Seventh Schedule-Rajasthan Sales Tax Act, 1954 (since repealed)-Sections 22- & 22- . Levy o.f Penalty at 30% after issuing show-cause notice-Discretion of Revenue not to levy or levy lesser penalty-Existence o.f mens rea-Held, on
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