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2015 (9) TMI 1515 - HC - VAT and Sales TaxImposition of penalties u/s 78(5) - transport of goods to Delhi and in the way crossed Rajasthan - goods were being carried with the intention of evasion of tax as CST number and other particulars were lacking in the bills and vouchers - Held that: - the goods were being transported fromIndore to Delhi and merely passing through the State of Rajasthan and as such, there was no occasion for the AO to intercept or check the vehicle at the check post to come to the conclusion on their own and such presumption on the part of the AO was not proper. Even the AO in the assessment order has clearly mentioned that the bills and vouchers were found and except at one place CST number of one of the parties was not found that does not mean that the bill becomes forged, wrong or otherwise. Even the AO, in the assessment order imposing penalty has stated, name of purchaser along with bill number, builty number, etc. In the case of Commercial Taxes Officer, Alwar v. Globe Transport Corporation [2013 (2) TMI 788 - RAJASTHAN HIGH COURT], which was also a case of goods being checked in the State when it was not intended to be delivered in the State of Rajasthan and this court found that 25 bundles of iron springs and 25 bundles of axles, were being sent from Khanna (Punjab) to Sarkhej (Gujarat). However, merely because the vehicle did not stop or minor discrepancies having been noticed by the intercepting team of the Revenue, this court primarily came to the conclusion that merely because the vehicle was passing through the State of Rajasthan, the question of imposition of penalty under section 73(5) does not arise. Even if there were minor discrepancies but when there was no jurisdiction at all of this State, then even the checking was found to be improper. The question of imposition of penalty does not arise - petition dismissed - decided against Revenue.
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