Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2012 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 331 - SUPREME COURTPenalty under Rajasthan Sales Tax Act, 1994 - Possession or movement of goods took place - breach of section 78(2)(a) - penalty on 'the person in-charge', which included the owner – Held that:- Under section 78(2) the words used are 'person in-charge of a vehicle or carrier of goods in movement' whereas the words in section 78(5) which comes after sub-section (4) refers to 'person in-charge of the goods'. The words 'in movement' do not find place in section 78(5) and therefore, the expression 'person in-charge of goods' under section 78(5) was wider than the expression 'person in-charge of goods in movement' under section 78(2)(a). Consequently, the expression 'person in-charge of the goods' under section 78(5) who is given an opportunity of being heard in the enquiry would include the 'owner of the goods' Following the decision in Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. [2008 (11) TMI 374 - SUPREME COURT OF INDIA], decided against the assessee.
|