9911796707
TMI Blog2013 (5) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... ed loses significance. Thus no question of law arises and no illegality, irregularity or perversity is made out in the judgment of the Tax Board, as such, no interference is called for by this court in this revision petition and the same is accordingly dismissed. The stay application stands dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... n issued by the Government of Rajasthan, bearing No. F.4 (1)FD/Tax/Div/2000-314 dated March 20, 2000 there was no requirement to carry the declaration form prior to the said date. It was also submitted that there was no intention of tax evasion as there was no tax on stock transfer/branch transfer. The DC (A) accepted the appeal of the appellant and deleted the penalty imposed under section 78(5) of the Act, by the ACTO (FS-I), Ajmer. Being dis-satisfied with the order dated May 2, 2005 passed by the DC (A), the petitioner-Department preferred an appeal before the Tax Board, Ajmer, who vide order dated April 13, 2007 dismissed the appeal filed by the petitioner-Department and sustained the order of DC (A) who had deleted the penalty as sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or SOS transfer and even if the form was found to be blank, the penalty in the facts and circumstances of the case, need not be levied. He submitted that there is no dispute about goods being under stock/ branch transfer. He further submitted that this court in the case of ACTO, FS-I, Jaipur v. Indian Oil Corp. Ltd. [2006] 15 Tax Up Date 207 in identical circumstance, where the transaction was of January 19, 1998 prior to March 20, 2000 the aforesaid Notification was held applicable and no penalty was levied and even carrying declaration form loses its significance. It is submitted that the aforesaid judgment in ACTO, FS-I, Jaipur v. Indian Oil Corp. Ltd. [2006] 15 Tax Up Date 207, is squarely applicable in the fact and circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s applicable to the facts and circumstances of the present case. I have considered the rival contentions made by the learned counsel for the parties and perused the material on record, the impugned judgment as well as the judgment cited at Bar. The goods were transmitted on September 20, 1996 and the transaction is prior to March 20, 2000, therefore, notification is squarely applicable to the facts and circumstances of the present case when there was no requirement of carrying such declaration form No. ST-18A in the case of stock transfer, branch transfer/depot transfer and SOS transfer then whether it was blank or filled loses significance. Though, the Tax Board, has deleted the penalty on other consideration but the present controversy h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
