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2014 (5) TMI 458 - HC - VAT and Sales TaxLevy of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - Declaration form ST 18-A u/r 53 r/w Section 81 not completely filled up – Held that:- Only because invoice number and date was left to be filled in - the form could not have been re-used - when all “material particulars” namely’ quality, weight, description of the goods, value, name of the transporter, name of the consignor and consignee had been duly filled in, apprehension of the department that the form could have been re-used, is not sustainable - Tax Board as well as the DC (Appeals) justified in deleting the penalty imposed against the assessee - The order passed by the Tax Board is affirmed - Decided in favour of assessee.
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