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2016 (10) TMI 1186 - HC - VAT and Sales TaxPenalty u/s 76(6) of the Rajasthan Value Added Tax Act, 2003 - Form VAT-47 - builty alongwith other supporting documents including declaration Form VAT-47 bearing No.1542234 was found completely blank - Rule 53(1) (I) - Held that: - from the order of the Tax Board it was found that though the issue appears to have been raised by the counsel for the petitioner and does find mention at page-2 of the impugned order, however, it appears that the Tax Board while upholding the order of the Dy. Commissioner (A) had merely observed that in view of the Notification dt. 30.03.2000, these being notified goods the declaration Form VAT-47 was required to be carried. However, the contention of the petitioner has been that under Rule 53(1)(i) quoted herein above, there was no necessity of carrying declaration Form VAT-47 which has not been considered by the Tax Board. Since there was no finding of existing Rule 53 (1) (i) quoted herein above it would be appropriate that let the Tax Board may come to a specific finding about the goods being transported whether in actuality fall within the definition of telecommunication goods and to re-decide the issue afresh. The matter is remanded back to the Tax Board to re-decide the matter afresh.
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