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2011 (3) TMI 1549 - HC - VAT and Sales TaxWhether the learned assessing authority was not justified in imposing penalty under Section 78(5) of the Act amounting to ₹ 1,95,019/- on the ground that the declaration in Form ST-18A accompanying the other relevant documents like Sale Invoice, Bill of Entry, Transport Receipt etc. was found blank in respect of column No.2 to 9 of the said declaration in ST 18A? Held that:- For contravention of Section 78(2), the penalty under Section 78(5) is attracted and whether the goods are put in movement under local sales, imports, exports or inter-State transactions, they are goods in movement and therefore, they have to be supported by the requisite declaration in the form of ST 18A and on the facts of the case, where ST-18A/18C was found to be not duly filled in, the Hon'ble Apex Court held that imposition of penalty under Section 78(5) of the Act was justified. Thus this court finds no ground to interfere with the impugned appellate orders and the revision petition being devoid of merits is accordingly dismissed.
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