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2015 (3) TMI 1203 - RAJASTHAN HIGH COURTThough admittedly form No. ST-18A was totally found to be blank and there appears to be discrepancies on the part of the respondent-assessee, nevertheless the fact remains that the goods were transported and checked on 24/08/1996 and admittedly on the said date i.e. prior to 30/03/2000, there was no requirement of carrying Form ST-18A as per notification No./F.4(1)FD/Tax/Div/2000-314 dated 30.3.2000, in a case where there was branch transfer or transfer of stock from Head Office to the branch therefore, though there is no finding by the two authorities about this issue and the Tax Board has decided the issue on merit but admittedly it is stock transfer therefore the penalty is not leviable though for different reasons.
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