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2015 (5) TMI 102 - HC - VAT and Sales TaxImposition of penalty - declaration Form ST 18-A was incomplete - Held that:- If the declaration Form ST 18-A is incomplete or material particulars are lacking then the penalty is required to be imposed but in the instant case, the penalty is not leviable on an entirely different fact, noticed by this court, though the matter deserved to be restored for further verification and finding of fact but then it is a matter pertaining to the year 1998, it was thought prudent to decide the issue as facts are verifiable on perusal of the orders and the appeal can be decided. - crucial date is 21.2.1998 on which date the goods were being carried by the assessee from the Bombay Office to its Kota office and admittedly on stock/branch transfer, therefore the judgment relied upon by the revenue in the present case may not hold good and inapplicable on these facts found. It is an admitted position that as per the Notification issued by the Government of Rajasthan, bearing No./F.4 (1)FD/Tax/Div/2000-314 dated 30.3.2000 there was no requirement to carry the declaration Form ST 18-A prior to 30.3.2000 in case where goods were being transmitted/carried on stock/branch transfer. - since the issue involved in the instant case has already been settled and decided in the Case of Assistant Commercial Taxes Officer Vs.I.C.I. (India) Ltd. (2013 (5) TMI 764 - RAJASTHAN HIGH COURT), no penalty in law is leviable and penalty is not sustainable - Decided against Revenue.
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