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2016 (6) TMI 186 - HC - VAT and Sales TaxImposition of penalty - Section 78(5) of the RST Act - Motorcycles were being transmitted with the intention of evasion of tax - Declaration form ST-18-A was incomplete in all respect and the material particulars were not filled in - Held that:- it is a case of stock transfer as all the three authorities have come to a finding of fact in this regard. Though the DC(A) as well as the Tax Board have gone into the issue that the vehicle contained all necessary requisite documents by which no case was made out of evasion of tax, however, I may add that though this argument was not raised before any of the authorities that prior to 30/03/2000 on the basis of the notification issued by the State of Rajasthan bearing No./F.4(1)FD/Tax/Div/2000-314 dt. 30/03/2000, there was no necessity of carrying of declaration form ST-18-A in the case of stock transfer/branch transfer/depot transfer of goods or SOS transfer and even if the form was found to be blank or incomplete, no penalty could be levied. Once there was no necessity of carrying declaration form prior to 30/03/2000, question of penalty does not arise. - Decided against the petitioner
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