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ACTO, Ward-II, Circle 'E', Jaipur Versus Kores India Limited

2017 (1) TMI 201 - RAJASTHAN HIGH COURT

Imposition of penalty u/s 22(a)(7) of the RST Act, 1994 - notified goods - declaration form ST-18A - Held that: - R.53 of the RST Act is quite clear and it envisages that even in a case of import from outside the State, declaration form ST- 18A is required to be produced and in the instant case admittedly the declaration form ST-18A was neither produced at the time of the vehicle being searched or even later-on, on a show cause notice. The judgment of Larger Bench of this court in the case of In .....

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the Respondent : Alkesh Sharma ORDER 1. The instant petition is directed against order dt 24.9.2002 passed by Rajasthan Tax Board, Ajmer, in Appeal No.571/1995/Jaipur. Assessment year is 1994-95. 2. The brief facts noticed in the instant petition is that vehicle bearing no.DL 1LA 5620 was checked by the officers of Anti Evasion Wing in the office of Air Freight Transport Co., Jaipur, and Telephone Call Monitors were found being sent by Kores (India) Hyderabad and the purchasers being, (i) Nitin .....

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m to be recovered from Kores (India), Ltd., the respondent. The Assessing Officer, prima facie, being not satisfied with the explanation offered, and for the reason that the said purchasers were stationed at different places and still the goods were being sent to the assessee, a show cause notice was issued. The AO also expressed that since the goods had come from outside the State, were notified, declaration form ST-18A was mandatory, was required to be produced but even after show cause notice .....

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came from distant places like Jhunjhunu, Kishangarh and Kota, but no proper explanation was offered as to why the goods were to be delivered from the office of assessee, after it were remitted by Kores (India) Hyderabad. Learned counsel also contended that since the goods came from outside the State, declaration form ST-18A was mandatory and the same being not available nor produced later-on, the penalty is inevitable in the light of judgment of the apex court in the case of Guljag Industries v .....

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nd declaration form ST-18A was not mandatory, and once there was no requirement of carrying declaration form in a case of un-notified goods, question of imposition of penalty does not arise and has rightly been deleted by the Tax Board and has supported the judgment of Tax Board and relied upon B.P.L. Ltd. v. State of A.P. (2001) 2 SCC 139, Sahney Steel & Press Works Ltd. & Another v. CTO & Others (1985) 60 STC 301, and South India Viscose Ltd. v. State of Tamil Nadu (1981) 48 STC 23 .....

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on was offered as to why when the goods were intended to be sent to the different purchasers, why it was to be delivered at the office of respondent at Jaipur. There are contradiction in the statements which was rightly noticed by both, the AO as well as DC(A). If the contention of the learned counsel for the assessee is accepted that the goods were not notified as has been argued by the learned counsel for the assessee that Telephone Call Monitors fall in the category of electronic goods and, t .....

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