2007 (8) TMI 700

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this stage. By concurrent findings of two appellate authorities below, it was found in favour of the respondent-assessee that no penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was imposable upon the respondentassessee merely because at the time of checking, though the relevant documents like bill and bilty were admittedly found with the goods in transit, but declaration form .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enalty should not be imposed. This judgment is not applicable to the facts of the present case because admittedly, the other relevant documents like bill and bilty were accompanied with the goods in transit, the genuineness of such documents was not even doubted by the assessing authority and the power to issue notice and impose penalty is not in question in the present case. The case is that sinc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2) and they were, therefore, not in a position to produce the declaration when demanded by the authorities. This judgment has no application to the present case because admittedly declaration in form No. ST-18A was furnished by the consignee-assessee even at the time of transit and on being pointed out about some cuttings in ST-18A, the corrected ST-18A was furnished by the assessee. This court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X