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2015 (9) TMI 1508 - HC - VAT and Sales TaxImposition of penalty u/s 78(5) - Stock transfer - Form ST-18A - Held that: - when it is admitted by the Assessing Officer himself and by all the three Authorities that the goods were being transported as a stock transfer and there was no necessity/requirement of carrying declaration Form ST-18A prior to 30.03.2000 and admittedly, the goods were being transported in the instant case on 06/04/1999, therefore, when there was no requirement of carrying declaration form prior to 30/03/2000 penalty ought not to have been imposed - petition dismissed - decided against petitioner.
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