- (1.) Heard learned Counsel for the petitioner.
(2.) This revision petition is covered by the several decisions of this Court, therefore, the same has been disposed of at this stage.
(3.) By concurrent findings of two appellate authorities below, it was found in favour of the respondent-assessee that no penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was imposable upon the respondent-assessee merely because at the time of checking, though the relevant documents like bill and bilty were admittedly found with the goods in transit, but declaration form No. ST-18A was not filled up completely.;