2013 (5) TMI 766

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..... ur,. ORDER:- JAINENDRA KUMAR RANKA J.-This revision petition has been filed by the petitioner-Department, under section 86 of the Rajasthan Sales Tax Act, 1994 (in short, "the Act") against the order dated November 13, 2002 passed by the Rajasthan Tax Board, Ajmer (in short, "the Board") in Appeal No. 111 of 1998, who had allowed the appeal of the respondent and deleted the .....

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..... evade tax, accordingly the petitioner-Department imposed the penalty after issuing show-cause notice to the respondent-company. Being dissatisfied with the order of the learned ACTO, the respondent-company preferred an appeal before the DC(A) who also sustained the penalty order. Again dissatisfied with the order of DC(A) the company further filed appeal before the Tax Board, who after going throu .....

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..... n issued by the Government of Rajasthan, bearing No. F.4(1)FD/Tax/Div/ 2000-314 dated March 20, 2000, the penalty cannot be imposed upon the goods which were under stock transfer where declaration form ST-18-A was lying blank or even not carried. On perusal of the facts the issue involved in the case appears to be squarely covered by the judgment passed by this court, in the case of Assistant Comm .....

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