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2015 (9) TMI 1609 - HC - VAT and Sales TaxPenalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - It was noticed that declaration form ST 18-A, which was mandatory, was not found with the vehicle nor produced - Held that: - order of the Tax Board cannot be sustained because the Tax Board, which is the final fact finding authority has clearly gone only on the basis that prior to 22.3.2002 the penalty could have been imposed only on the in-charge/driver of the vehicle from whom the goods were found. The Tax Board has not gone into any other issue. The matter requires to be considered afresh as the Tax Board did not decide on merits in the light of material already on record - appeal allowed by way of remand.
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