Assit. Commercial Taxes Officer vs M/S. G.D. Pharmaceuticals Ltd

The Supreme Court upheld the provisions of Section 78(5) of the Rajasthan Sales Tax Act, affirming that the submission of false documents at a check-post indicates mens rea and justifies the imposition of a fixed penalty of 30% without discretion for reduction. The Court clarified that the penalty serves as a deterrent and is within legislative competence, referencing the case of Rai Ramakrishna & Others v. The State of Bihar. The appeal was allowed, restoring the order of the Original Authority and setting aside previous orders from the First Appellate Authority and the High Court.