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2015 (9) TMI 358 - HC - VAT and Sales TaxNon-production of ST-38 form – Goods Detained – Exempted Unit - Goods of petitioner were detained on ground that ST 38 form produced was blank and goods were not covered with genuine and proper documents, thereafter penalty was imposed – Tribunal by impugned order, partly allowed appeal by reducing penalty by 50% and holding that though petitioner was exempted unit, yet requirement of carrying duly filled ST 38 form was binding – Held that:- as observed by current court in M/s Crown Gaskets (India)'s case [2003 (10) TMI 617 - PUNJAB AND HARYANA HIGH COURT] where sales and purchases were not leviable to tax, it could not be said that person transporting goods was attempting to evade tax – Thus said principle would be applicable to current case – It was not controverted that petitioner was exempted unit – Though there was technical defect in not producing Form ST=38 but there was no attempt to evade tax – Therefore, sustaining of penalty under Section 37(6) of Haryana General Sales Tax Act, 1973 by Tribunal was unjustified – Petitions allowed – Decided in favour of Assesse.
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