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2016 (11) TMI 976 - HC - VAT and Sales TaxImposition of penalty u/s 78 (5) - declaration form ST-18A - Held that: - Though the Dy. Comm. (Appeals) has elaborately discussed that the goods were purchased from Steel Authority of India Ltd and was being supplied to Rajasthan State Electricity Board an undertaking of state and exemption certificate was also available with the driver/incharge and produced which proved that even in the case declaration form ST 18-A may not be required to be carried. There is a specific finding of fact recorded by the Dy. Comm. (Appeals) and not controverted even by the Assessing Officer about such exemption certificate being available - the order imposing penalty by the AO was not justified and had rightly been deleted by Dy. Comm. (Appeals) and upheld by the Tax Board though for different reasons - petition dismissed.
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