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2013 (3) TMI 358 - RAJASTHAN HIGH COURTPenalty u/s. 78 (5) of the Rajasthan Sales Tax Act, 1994 set aside - whether Form ST-18A was not required to accompany the goods in transit in the course of stock transfer of goods prior to March 30, 2000 - Held that:- It is not in dispute that goods in transit were in the course of a branch transfer and not sale. Admittedly prior to 30-3-2000, the goods in transit were not required to be accompanied by form ST-18A. The discrepancy in the value of goods as alleged in the documents accompanying goods in transit cannot per se entail any falsehood or forgery qua the documents in issue. It could have been a case of a mere inadvertent error. In any event of the matter the discrepancy in value of goods as recorded in different documents accompanying goods in transit ought to have been addressed by the AO after giving to the person authorised or owner of the goods a reasonable opportunity of being heard and holding an enquiry as required in law. This has not been done in the present case and the penalty was visited by AO upon the assessee on the mere discrepancy of value of goods in documents accompanying the goods. Thus the Tax Board has not committed any illeglaity in setting aside penalty orders.
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