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TMI Blog2011 (11) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... k. It is also not in dispute that the form 18A was to be supplied by the consignee-Principal Medical Officer, Tonk and Chief Medical and Health Officer, Tonk recording the use of the goods in issue by the Department of the Government of Rajasthan. There was not and could not be any intent to evade tax in the facts of the case and in fact no such allegation was even made. The consignee Department w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso 1439 dated November 6, 1998, issued by Arora Transport Co. evidencing transit from Delhi to Kota of 70 pillows and 20 pillows, respectively under bill Nos. 51 to 56 dated November 6, 1998 in which the consignor was mentioned as Nova Foams India Ltd., Delhi and consignee as Principal Medical Officer, Tonk and Chief Medical and Health Officer, Tonk. The goods were notified material and as suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently no case of any intent to evade the tax was made out. It is submitted that in any event form ST-18A was required to be supplied by the consignee-a Government of Rajasthan Department. It was submitted that the State Government itself having failed to supply the requisite ST-18A form, the State Government's officer on his part could not as the assessing authority seek to burden the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade tax in the facts of the case and in fact no such allegation was even made. The consignee Department was to supply the ST-18A form which it did not for which no penalty can be levied on the non-petitioner. Consequently, no penalty under section 78(5) of the Act of 1994 could have been levied and was rightly so held by the Tax Board. I am of the view that the Rajasthan Tax Board has commit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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