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2008 (11) TMI 374 - SC - VAT and Sales TaxWhether the goods are put in movement under local sales, imports, exports or inter-State transactions? Held that:- Allow the Department's civil appeal. The Deputy Commissioner (A) was right in holding that all the excuses are trotted out as an afterthought. Even the production of the form before the Deputy Commissioner (A) was an afterthought. Under the 1995 Rules, the consignor is required to give the said form duly filled in when the consignment is ordered. The consignee has to see that the form is given to the transporter with the complete details duly filled in by the consignor. If one sees the form it is clear that it shall be the duty of the consignee or his agent (transporter) to see that the consignor fills the form. Therefore, on facts we are satisfied that the said form ST-18A, though signed, remained incomplete. The details required were never supplied. Hence penalty was correctly levied under section 78(5) of the 1994 Act.
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