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2013 (12) TMI 1449 - HC - VAT and Sales TaxDetention of goods - Penalty u/s 78 - Whether in the facts and circumstances of the matter, non-submission of any bill, bilty at the time of inspection by the vehicle driver (who was subsequently describes as owner of the goods in question) in relation to the goods in question did not amount to violation of the provisions of Section 78(2)(a) of the Rajasthan Sales Tax Act thereby making the assessee liable for penalty under Section 78(5) of the said Act. - held that:- Supreme Court in the case of Guljag Industries (2007 (8) TMI 344 - SUPREME Court) is quite explicit wherein it was held that ait is not open to the assessees to contend that in certain cases of inter-State transactions they were not liable in any event for being taxed under the RST Act, 1994 and, therefore, penalty for contravention of Section 78(2) cannot be imposed. As stated hereinabove, declaration has to be given in Form ST 18A/18-C even in respect of goods in movement under inter-State sales. It is for contravention of Section 78(2) that penalty is attracted under Section 78(5). Whether the goods are put in movement under local sales, imports, exports or inter-State transactions, they are goods in movement, therefore, they have to be supported by the requisite declaration. Admittedly, the driver of the vehicle transporting the goods did not have any document with him. In spite of notice dated 14.06.2002, no document including Form ST 18A was sought to be filed. Consequently in my considered opinion, the assessing officer vide order dated 15.06.2002 rightly visited the respondent-assessee with penalty under Section 78(5) of the Act of 1994. The Deputy Commissioner (Appeals) II as also the learned Tax Board however interfered with the order of penalty dated 15.06.2002, passed by the assessing officer without just cause and in fact contrary to the enunciation of law by the Hon'ble Supreme Court tin the case of Guljag Industries (Supra). It is trite that the judgments of the Hon'ble Supreme court operate retrospectively unless the enunciation of law by the Hon'ble Supreme Court is specifically made applicable subsequent to the decision of the Court with reference to doctrine of prospective of overruling. - Decided in favour of Revenue.
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