2011 (11) TMI 577

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..... 010 (11) TMI 945 - RAJASTHAN HIGH COURT], wherein relying on judgment of the Division Bench in State of Rajasthan v. Tajiander Pal reported in [2002 (9) TMI 834 - RAJASTHAN HIGH COURT] it was held that these provisions are not mandatory and are directory in nature. It was further held that if all the requisite documents are available at the time of checking of vehicle/goods, then intention to evad .....

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..... of the Rajasthan Sales Tax Act,1994 (hereinafter to be referred the 1994 Act ). The facts of the case are that in the course of transit of goods, the vehicle, in which goods were being carried, from Delhi to Bhiwadi, was checked and in the course of checking even though documents relevant for authenticity of goods were found, yet the documents did not contain the seal indicating the production .....

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..... gment of the Division Bench in State of Rajasthan v. Tajiander Pal reported in [2003] 6 Tax Update Part 3, page No. 84, it was held that these provisions are not mandatory and are directory in nature. It was further held that if all the requisite documents are available at the time of checking of vehicle/goods, then intention to evade tax cannot be inferred. Both the appellate authorities have rec .....

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