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2015 (3) TMI 1203 - RAJASTHAN HIGH COURT

2015 (3) TMI 1203 - RAJASTHAN HIGH COURT - [2016] 88 VST 58 (Raj) - Though admittedly form No. ST-18A was totally found to be blank and there appears to be discrepancies on the part of the respondent-assessee, nevertheless the fact remains that the goods were transported and checked on 24/08/1996 and admittedly on the said date i.e. prior to 30/03/2000, there was no requirement of carrying Form ST-18A as per notification No./F.4(1)FD/Tax/Div/2000-314 dated 30.3.2000, in a case where there was br .....

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r Section 86 of Rajasthan Value added Tax Act has been filed by the Revenue assailing the order dt.22/07/2002 passed by the Rajasthan Tax Board Ajmer in appeal No.365/1999 whereby the appeal filed by the revenue was dismissed. 2. The brief facts of the case as emerging on the face of record are that the respondent-assessee is manufacturer of air conditioners and water coolers etc. and the said goods were being transported from its showroom at Bhiwandi to Jaipur and Udaipur by vehicle No. RJ-14G- .....

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g was, prima-facie of the view that there was violation of section 78(2) of Rajasthan Sales Tax Act and vehicle was detained. Dissatisfied with the explanation so offered, penalty u/s. 78(5) of ₹ 1,74,557/- was imposed. 3. The matter was challenged before the Dy Commissioner (Appeals) who partly sustained the penalty by giving a relief of ₹ 18,000/-. The matter was further carried in appeal both by the revenue as well as by the assessee before the Tax Board, Ajmer, who vide order dt. .....

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l Taxes Officer, 2007 (18) Tax Update 321 has observed that carrying of incomplete form is not proper and penalty could be levied in a case like this. She further submitted that the Assessing Officer as well as the Dy. Commissioner (Appeals) have rightly imposed the penalty and the Tax Board has merely gone on the point of mens-rea and therefore, it should not have been deleted. 5. I have considered the arguments advanced by the counsel for the petitioner and have perused the material available .....

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