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TMI Blog2013 (12) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... rein it was held that ait is not open to the assessees to contend that in certain cases of inter-State transactions they were not liable in any event for being taxed under the RST Act, 1994 and, therefore, penalty for contravention of Section 78(2) cannot be imposed. As stated hereinabove, declaration has to be given in Form ST 18A/18-C even in respect of goods in movement under inter-State sales. It is for contravention of Section 78(2) that penalty is attracted under Section 78(5). Whether the goods are put in movement under local sales, imports, exports or inter-State transactions, they are goods in movement, therefore, they have to be supported by the requisite declaration. Admittedly, the driver of the vehicle transporting the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under his order dated 15.06.2002. 2. The facts of the case are that on 14.06.2002, vehicle No. UP 85-C-0469 transporting wheat from Mathura in the State of UP to the State of Rajasthan was checked at the Railway Godown, Bharatpur. On the driver of the vehicle being required to furnish documents relating to the goods in transit as mandated under Section 78(2) of the Act of 1994, the driver stated to not possessing any documents at all. In these circumstances, the statement of the driver of the vehicle in which the goods were transited was recorded. Thereafter a show cause notice was issued under Section 78(5) as also under Section 10(A) of the Act of 1994 to the driver of the vehicle on 14.06.2002 itself fixing the date of hearing as 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in fact the goods in transit belonged to a business firm of Mathura in State of UP and had been brought for the purpose of sale to M/s Thakur Das Bhagwan Das, New Mandi Yard, Bharatpur. On the aforesaid findings concluding that there was a clear violation of provision of Section 78(2)(a) of the Act of 1994, the assessing officer levied a penalty on the goods in transit @ 30% of their value with reference to Section 78(5) of the Act of 1978. The goods was also taxed @ 4% of their value treating them as part of inter-state commerce. Penalty @ 50% of the value of the goods was also imposed with reference to Section 78(10A) of the Act of 1994 in view of the fact that the driver of the vehicle had gone through the check post without having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the said Act. 6. Ms. Tanvi Sahai, appearing for the petitioner, has submitted that in terms of Section 78(2)(a) of the Act of 1994, it is essential that the goods in transit into or out of the State of Rajasthan are accompanied by a goods vehicle record including challans, a biltiesa, bills of sale or despatch memos and prescribed declaration forms. She submits that thus whatever the occasion for movement of the goods, be it import or export in the State of Rajasthan and whatever be the sources of the goods, the provisions of Section 78(2)(a) of the Act of 1994 attract and have to be strictly complied with as held by the Hon'ble Supreme Court in the case of Guljag Industries vs. Commercial Taxes Officer[(2007) 7 SCC 269]. Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law by the Hon'ble Supreme Court on the interpretation of Section 78(2)(a) of the Act of 1994 is applied to the facts of the case where wheat was in transit from the State of UP to the State of Rajasthan by a registered dealer, it was legally mandatory that the goods in transit were to be accompanied by the documents prescribed under Section 78(2)(a) of the Act of 1994 more particularly form ST 18A as goods were being imported in the State of Rajasthan. Admittedly, the driver of the vehicle transporting the goods did not have any document with him. In spite of notice dated 14.06.2002, no document including Form ST 18A was sought to be filed. Consequently in my considered opinion, the assessing officer vide order dated 15.06.2002 right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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