2010 (10) TMI 953

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..... y 12, 2000, all the required documents as per provisions of section 78(2) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred as, the Act of 1994 ) relating to goods were available at the time of checking of vehicle, except declaration form ST-18A. The assessing officer was of the view that form ST-18A was not produced, therefore, there is a breach of section 78(2), therefore, he issued a .....

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..... he facts of the case are concerned both the parties admitted that all the required documents, except declaration form ST-18A, were available at the time of checking of the vehicle. Declaration form ST-18A was also produced by the assessee before assessing officer along with reply to show-cause notice issued by assessing officer. Provisions of section 78(5) and section 78(2)(a) of the Act of 199 .....

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..... pex court delivered in the case of D. P. Metals [2001] 124 STC 611 (SC); [2002] 1 SCC 279. There is no dispute in between both the parties in the present case that declaration form ST-18A was submitted before the assessing officer along with reply to show-cause notice, i.e., before passing the assessment order. In these circumstances, in my view, the Deputy Commissioner (Appeals) as well as .....

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