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Commercial Taxes Officer, C.P. Shahjahanpur, Alwar Versus M/s Agrawal Plywood

2016 (9) TMI 23 - SUPREME COURT

Imposition of penalty inspection of a vehicle at the checkpost - driver produced incomplete ST-18A Form on the seller / consignor's side blank form sent by the seller no intention to evade tax seizure - Section 78(2) of the Rajasthan Sales Ta .....

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8) TMI 344 - SUPREME Court appeal allowed decided in favor of Revenue - Civil Appeal No. 6016 of 2016 (Arising out of SLP (C) No. 39232 of 2013) - Dated:- 4-7-2016 - A. K. Sikri And N. V. Ramana, JJ. For the Petitioner : Dr. Manish Singhvi, Adv. .....

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rting plywood from Delhi to Bikaner. It was observed that the driver produced incomplete ST-18A Form on the seller / consignor's side. Therefore, the goods were seized and a notice was sent to the respondent. The appellant found that there is a v .....

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der, the respondent filed appeal before the appellate authority and the appellate authority allowed the appeal and held that the seller/trader had sent the blank form for which the respondent cannot be made accountable and the appellant failed to pro .....

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that the respondent had completed all the formalities at his end and fill the columns in the form but the consignor did not complete the form at his part. This apart, documents like bills, vouchers and authorization letter, etc., were available with .....

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