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2014 (1) TMI 1615 - HC - VAT and Sales TaxPenalty under section 78(5) of the Rajasthan Sales Tax Act - Form 18A declaration was accompanying the goods in transit even though blank and there was thus no intention to avoid/evade the tax - Held that:- From the facts on record it is apparent that the goods in transit albeit accompanied, inter alia, by a declaration form ST 18A was not compliance in law as the declaration form ST 18A was absolutely blank. The issues of goods in transit with blank/incomplete declaration form ST 18A/18C has been considered by the honourable Supreme Court in the case of Guljag Industries v. Commercial Taxes Officer [2007 (8) TMI 344 - SUPREME Court] wherein it has been held that incomplete forms do not entail compliance with the mandate of section 78(2) of the RST Act and would validly entail a penalty under section 78(5) of the RST Act. The issue in the present petition being covered by the judgment of the honourable Supreme in the case of Guljag Industries v. Commercial Taxes Officer [2007 (8) TMI 344 - SUPREME Court], this petition is without any force - Decided against assessee.
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