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2013 (5) TMI 287 - HC - VAT and Sales TaxBlank declaration form No. ST-18A - as per the dept. since the goods were in the category of 'Notified Goods', therefore, carrying of blank declaration form was unjustified - Rajasthan Tax Board, Ajmer allowed the appeal of the assessee and deleted the penalty imposed under Section 78(5) - Held that:- It is an admitted fact that the goods were transmitted to its branch at Jaipur and the transaction in question is prior to 20th March, 2000, therefore, Notification issued by the Government of Rajasthan, bearing No./F.4(1)FD/Tax/Div/2000-314 dated 20.3.2000 is squarely applicable to the facts and circumstances of the present case, when there was no requirement of carrying such declaration form No. ST-18A in the case of stock transfer, branch transfer/depot transfer and SOS transfer then whether it was blank or filled looses significance. In view of the above discussions no question of law arises and no illegality, irregularity or perversity is made out in the judgment of the Tax Board, as such, no interference is called for by this Court in this revision petition and the same is accordingly rejected. The stay application stands rejected. All Corrections made in the Judgment/Order have been incorporated in the Judgment and Order being emailed.
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