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2015 (4) TMI 572 - HC - VAT and Sales TaxViolation of section 76(6) of VAT Act - penalty @ 30% of the value - Declaration found to be blank - Held that:- Admittedly VAT-47 was found absolutely blank except seal of the petitioner's firm, therefore, the judgment of the Hon'ble Apex Court in the case of M/s Guljag Industries (2007 (8) TMI 344 - SUPREME Court) is squarely applicable to the facts of the present case wherein the Hon'ble Apex Court has come to conclusion that if the material particulars in Form ST-18A, are found unfilled or left blank then for all practical purposes, there is no declaration form and the revenue was justified in imposing penalty, despite of the fact that vehicle was having other documents like bills, vouchers & builty etc.- Admittedly, in the present case the VAT-47 has been found totally blank except the seal of the petitioner, therefore, in my view, the Tax Board was well justified in holding the penalty leviable by the assessing officer. Declaration Form VAT-47 and declaration form ST-18A are at par. - goods of the assessee can be said to be still in transit though reached destination as only part of goods were unloaded, if the goods have reached destination it does not mean that movement of goods had come to an end. - goods of the assessee can be said to be still in transit though reached destination as only part of goods were unloaded, if the goods have reached destination it does not mean that movement of goods had come to an end. - The goods were still in the vehicle though may be partly unloaded that does not mean that goods had been delivered to consignee - No infirmity in impugned order - Decided in favour of assessee.
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