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2013 (8) TMI 867 - HC - VAT and Sales TaxViolation of provision of rule 54 - Imposition of penalty - intention of tax evasion - Held that:- On going by the Guljag Industries [2007 (8) TMI 344 - SUPREME Court] rendered by the honourable apex court, what would be "material particulars" according to me, would be filling in columns where quality, weight, description on the goods and value is required to be clearly filled in and stated. In the said judgment, at one place, the honourable apex court has also mentioned about filling of value in the declaration as important so if all these are filled in the declaration form ST18C then according to me, all other particulars though may be important but will not be relevant for imposition of penalty in a case like this, in the present case, only invoice number and date was left to be filled in and according to me, in so far as the present case is concerned, it is distinguishable to the judgment rendered by the honourable apex court. Had other material particulars not being filled in, possibly the argument advanced by the counsel for the petitioner-Department that the form could have been re-used but when all "material particulars" namely' quality, weight description of the goods, value, name of the transporter, name of the consignor and consignee had been duly filled in, apprehension of the Department that the form could have been re-used, is not sustainable, only because invoice number and date was left to be filled in, in my opinion, the form could not have been re-used. Therefore, in my view, judgment of the honourable apex court in Guljag Industries [2007 (8) TMI 344 - SUPREME Court] in so far as the present facts and circumstances are concerned, is not applicable and distinguishable. - Tax Board as well as the Deputy Commissioner (Appeals), were justified in arriving at the conclusion of deleting the penalty imposed against the respondent-assessee, therefore, the order passed by the Tax Board, is confirmed. - Decided against Revenue.
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