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2010 (4) TMI 847 - SC - VAT and Sales TaxWhether mens rea to evade the tax on the part of the dealer is a necessary ingredient for imposition of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994, for violation of provisions of section 78(2) of the Act of 1994 - Whether the blank declaration form ST18A with the goods in transit by itself attracts the provisions of penalty under section 78(5) of the Act of 1994 for violation of the provisions of section 78(2) of the Act of 1994 - Whether the learned Tax Board has erred in law in holding that prior to March 22, 2002 the penalty under section 78(5) of the Act of 1994 for violation of section 78(2) of the Act of 1994 could not have been imposed against the owner of the goods - High Court vide its order dated December 17, 2007 dismissed the revision petition – Held that:- High Court has not recorded any reason for rejecting the revision petition of the appellant despite the fact that the matter was argued at length and various questions of law were raised before the High Court, order set aside and case remitted to the High Court with a request to hear the case de novo
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