Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Asstt. Commercial Taxes Officer, F.S.I, Circle, Ajmer Versus M/s. Voltas Limited

2015 (3) TMI 1203 - RAJASTHAN HIGH COURT

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 branch transfer or transfer of stock from Head Office to the branch th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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-6464 on 24/08/1996. On 24/08/1996 the vehicle was intercepted by the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

8(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.22/07/2002, set aside and deleted the penalty as aforesaid by holdin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 on record. 6. Though admittedly form No. ST-18A was totally found to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version