TMI Blog2016 (6) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - SB Sales Tax Revision Petition No. 317/2011 - - - Dated:- 23-4-2016 - J. K. Ranka, J. For the Petitioner : Tanvi Sahai, R. B. Mathur For the Respondent : Nitin Kumar, Ram Singh Rathore ORDER 1. Instant pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns were not filled in but all supporting material interalia proved that it was a stock transfer and supported by other complete bills and vouchers and duly recorded in the books of accounts. However, the Assessing Officer (for short, 'AO') was not satisfied and imposed penalty under Section 78(5) of the RST Act. 3. Dissatisfied with the same an appeal came to be preferred before the Deputy Commissioner (Appeals) (for short, 'DC(A)'), who was satisfied that all supporting bills and vouchers prove that the goods were being carried in just and proper manner and it was stock transfer and accordingly deleted the penalty. The Tax Board, on a further appeal, also upheld order of the DC(A). 5. Learned counsel for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rying declaration form, the declaration form which was produced can be ignored and penalty was rightly deleted by both the appellate authorities and thus supported order of the Tax Board. 7. I have considered the arguments advanced by counsel for the parties. Admittedly, 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 (supra), t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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