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Assistant Commercial Taxes Officer Versus M/s. Suresh Kumar & Company & Anr.

S.B. SALES TAX REVISION PETITION NO.105/2010. - Dated:- 30-5-2013 - MR.JUSTICE JAINENDRA KUMAR RANKA Ms.Tanvi Sahay for Shri R.B. Mathur for the petitioner-department. Shri Devendra Kumar for the respondent-assessee. BY THE COURT:- 1) This revision petition has been filed by the petitioner department assailing the order of the Tax Board dated 13/8/2007 in Appeal No.1521/2006/Jaipur wherein, the Tax Board affirmed the order passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jaipur dat .....

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cuments were produced at the time of checking however, in so far as the fact that declaration form ST/18/A was partly blank, show cause notice was issued under Section 78(2) of the Act of 1994 and since according to the assessing officer, declaration form had to be filled completely and even if one or two columns were left blank, therefore, there was violation of provisions of Section 78(5) of the Act of 1994. It was claimed by the authorized representative that only the date column was inadvert .....

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when all other documents were complete and duly produced and found to be satisfactory, genuine, not forged or fabricated and merely because one column was inadvertently left blank therefore, according to the Deputy Commissioner (Appeals), it cannot be said to be incomplete in respect of material facts. 4) Petitioner department challenged the aforesaid order of the Deputy Commissioner (Appeals) in appeal before the Rajasthan Tax Board. The facts were reiterated and the Tax Board also came to the .....

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) 7 SCC 269 has come to the conclusion that all the material particulars are required to be filled and since the judgment of the Hon'ble Apex Court is subsequent to the order of the Tax Board therefore in the light of the said judgment, when one column is blank therefore order of the Tax Board as also the Deputy Commissioner (Appeals) deserve to be reversed. She submitted that leaving one column blank may be on account of inadvertence but not filled in therefore it will fall within the mater .....

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are just and proper and are not liable to be interfered with by this Court. 7) I have gone through the arguments advanced by the counsel for petitioner-department as also the judgment of the Hon ble Apex Court and the orders impugned and according to me, the judgment of the Hon ble Apex Court in the case of Guljag Industries supra though applies to a case like this but one has to analyse what would be the material particulars in the light of the judgment rendered in the case of Guljag Industrie .....

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the assessee (consignee) were left blank. Therefore, in this batch of civil appeals we are concerned with cases where the goods in movement were carried with blank Form ST 18A. In our view, on the face of it there was contravention of Section 78(2) of the RST Act 1994. 8) When we go by the aforesaid judgment rendered by the Hon'ble Apex Court, what would be material particulars according to me, would be filing in columns where quality, weight, description of the goods and value is required .....

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