ASSTT. COMMERCIAL TAXES OFFICER vs M/S. SURYAPRAKASH DWARKA PRASAD — C.A. No. 3402/2001

Case Summary: C.A. No. 003402/2001 The Supreme Court dismissed the tax department's appeal on April 26, 2006. The case involved a Rs. 8,135 penalty imposed on M/S Suryaprakash Dwarka Prasad for transporting 352 cartons of match boxes without Declaration Form ST-18A, though bills and shipping documents were present. The appellate authority, Tax Board, and High Court all found no tax evasion intent and ruled that mandatory inquiry should have preceded penalty imposition under Section 22A(7) of the Rajasthan Sales Tax Act. The Supreme Court upheld these orders without costs. This case analysis is maintained by casestatus.in based on publicly available court records.