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2014 (9) TMI 231 - HC - VAT and Sales TaxPenalty under section 78 (5) of the Rajasthan Sales Tax Act, 1994 - absence of declaration form ST18C with the goods in transit - contravention of Section 78(2) of the 1994 Act read with Rule 54 of the Rajasthan Sales Tax Rules, 1995 - Held that:- The Board has noted the fact that submission of declaration form ST18C along with the reply to show cause notice entailed compliance with the Section 78 (2) of the 1994 Act. In coming to this conclusion the Board relied upon the judgment of the Hon'ble Supreme Court in the case of State of Rajasthan Vs. D.P. Metals [2001 (10) TMI 881 - SUPREME COURT OF INDIA]. Mr. Ajay Kumar Meena, ACO appearing in person for the department is not in a position to show as to how the enunciation of the Hon'ble Supreme Court in the case D.P. Metals (supra) is not applicable to the facts of the case wherein the declaration form ST18C not in accompaniment of goods in transit at the time of checking was admittedly submitted along with the reply to show cause notice was found compliance with the Section 78(2) of the 1994 Act - The issue raised in this revision petition is fully covered by the judgment in the case of D.P. Metals (supra). No question of law—substantial or otherwise is made out. Decided against assessee.
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