Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 907 - HC - VAT and Sales TaxImposition of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - incomplete declaration form ST/18/A - Held 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 consigner 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 - petition dismissed - decided against Revenue-petitioner.
|