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2016 (11) TMI 976 - RAJASTHAN HIGH COURT

2016 (11) TMI 976 - RAJASTHAN HIGH COURT - TMI - Imposition of penalty u/s 78 (5) - declaration form ST-18A - Held that: - Though the Dy. Comm. (Appeals) has elaborately discussed that the goods were purchased from Steel Authority of India Ltd and was being supplied to Rajasthan State Electricity Board an undertaking of state and exemption certificate was also available with the driver/incharge and produced which proved that even in the case declaration form ST 18-A may not be required to be car .....

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RDER 1. The instant petition is directed against the order dt. 07.05.2007 passed by the Rajasthan Tax Board, Ajmer whereby the appeal filed by the Revenue was dismissed. 2. The brief facts noticed are that on 16.07.2000 Vehicle bearing no. HR38C/1922 was intercepted at Patthar Mandi Anantpura, Kota check-post which was loaded with (M.S.Beam) which was being transported from Bhilai to Suratgarh. On enquiry the driver/incharge produced Builty No. 2657066 to 2657067 dt. 27.06.2000 of M/s. Indian Ir .....

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Officer (AO) was not satisfied and imposed penalty under Section 78 (5). 3. An appeal was filed by the assessee before the Deputy Commissioner (Appeals) who took into consideration that the goods were purchased from Steel Authority of India Limited a Govt. of India undertaking and were being supplied to Rajasthan State Electricity Board a state Government undertaking and there was a certificate of RSEB about exemption of not carrying declaration form and accordingly, deleted the penalty. The mat .....

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en over-ruled by the Apex Court in the case of ACTO Vs. Bajaj Electricals Limited : (2009) 1 SCC 308, and thus the order of the Tax Board is required to be reversed. He also contended that the declaration form was not carried, it was presumed that the goods were being transported with the intention of evasion of tax and since there is violation of mandate of rule 53 relied upon the judgment of the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer (2007) 7 SCC 269. 6. None .....

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