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2015 (5) TMI 1052

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..... A need not be furnished, if the goods of the class or classes are specified in the registration certificate would mean that the goods, which were being purchased by the assessee, once having been recorded in the registration certificate, requirement of carrying declaration form ST-18A was not there. - No penalty - Decided in favor of assessee. - SB Sales Tax Revision No.94/2003 - - - Dated:- 29-5-2015 - J.K. Ranka, JJ. Mr. Archit Bohra on behalf of Mr. RB Mathur, counsel for the petitioner Mr. Vivek Singhal, counsel for the respondent ORDER Instant sales tax revision petition is directed against order of the Tax Board dt.28/06/2002, it relates to penalty which was imposed upon the respondent-assessee under Section 78 .....

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..... s rea is required to be proved as a necessary ingredient for imposing of penalty under sub-section (5) of Section 78 on proved violation of sub-section (2) of Section 78 of the Rajasthan Sales Tax Act, 1994? 3. The Larger Bench of this Court vide order dt.26/02/2015 passed in Sales Tax Revision Petition No.92/1999 (Assistant Commercial Taxes Officer Vs. M/s Indian Oil Corporation Ltd.) and other connected revision petitions has answered the questions as follows:- (i) The requirement of mens rea is not relevant for the purpose of determining the liability for penalty, in terms of Section 78(5) of the RST Act, 1994. (ii) The mens rea is not required to be proved as necessary ingredient for imposition of penalty under sub-section (5) .....

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..... Assessing Officer (for short, 'AO') imposed penalty of ₹ 32,505/- under Section 78(5) and on an appeal by the respondent-assessee before the Deputy Commissioner (Appeals) (for short, 'DC(A)'), the DC(A) accepted the contention of the assessee and deleted the penalty. The revenue preferred appeal before the Tax Board who also upheld the oder passed by the DC(A) who had deleted the penalty. 6. Counsel for the petitioner contended that the penalty imposed by the AO was correct as no proper explanation was offered. It was also noticed that there was requirement of carrying of declaration from ST-18AA and since it was not found on 22/12/1998 when the vehicle was intercepted, then the AO was clearly justified in levying .....

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..... 95, which is relevant for the present purpose, is reproduced as under:- [53. Declaration required to be carried with the goods in movement for import within State.- (I)(a) A registered dealer, (i) who imports any taxable goods as may be notified by the State Government, for sale, except when the goods are the goods of the class or classes specified in the certificate of registration under the Central Sales Tax Act, 1956, of the registered dealer purchasing the goods and are purchased for use in the manufacturing or processing of goods for sale or in mining or in generation or distribution of electricity or any other form of power; or (ii) who receives any goods as may be notified by the State Government consigned to him from outs .....

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