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2015 (9) TMI 1509 - HC - VAT and Sales TaxImposition of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - incomplete Form ST 18-A - material particulars in the declaration form ST 18-A was blank, and also other material defects/discrepancies noticed in the sale bill, builty - Held that: - The Hon'ble Apex Court in the case of Guljag Industries [2007 (8) TMI 344 - SUPREME Court] had an occasion to consider an identical issue about incomplete/blank declaration forms and it has been opined by the Hon'ble Apex Court that when material particulars are lacking in the declaration form, then it goes to prove that the goods were being transported primarily with an intention for evasion of tax. The facts are quite clear that declaration Form ST 18-A was being carried which has been found to be blank in respect of material particulars and imposition of penalty on owner can be said to be just and proper. Accordingly, the penalty was rightly imposed by the Assessing Officer - penalty restored - petition allowed - decided in favor of Revenue-petitioner.
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