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2017 (1) TMI 1558 - HC - VAT and Sales TaxPenalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - It was noticed that there was requirement of declaration form ST-18A and though it was produced but there were several cuttings and over-writings - Held that: - admittedly the declaration form produced had cuttings and over-writings and the finding recorded by the AO as well as the DC(A) that the form was earlier used and has been produced by reusing the same, which cannot be permitted. It may be that a fresh declaration form was filed but then it was rightly rejected as the fresh declaration form could not be considered, if initially no declaration form was produced and on a show cause declaration form was filed, then it was a different case but facts are contrary. Penalty upheld - Petition allowed - decided in favor of Revenue.
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