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TMI Blog2015 (5) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was thought prudent to decide the issue as facts are verifiable on perusal of the orders and the appeal can be decided. - crucial date is 21.2.1998 on which date the goods were being carried by the assessee from the Bombay Office to its Kota office and admittedly on stock/branch transfer, therefore the judgment relied upon by the revenue in the present case may not hold good and inapplicable on these facts found. It is an admitted position that as per the Notification issued by the Government of Rajasthan, bearing No./F.4 (1)FD/Tax/Div/2000-314 dated 30.3.2000 there was no requirement to carry the declaration Form ST 18-A prior to 30.3.2000 in case where goods were being transmitted/carried on stock/branch transfer. - since the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before Dy. Commissioner (Appeals) ( in short "DC(A)"). After perusing Form and considering the judgment passed by the various courts came to the conclusion that the penalty levied was justified in the facts and circumstances of the case. 4. Dissatisfied with the order of DC(A), the assessee preferred an appeal before the Tax Board, who came to the conclusion that in so far as assessee is concerned, there was a mistake committed on the part of clerical staff. It was also observed that other particulars namely bill, builty, and other material were found in order. However, in the light of the above facts, the Tax Board came to the conclusion that there was reasonable justification pleaded, it was a clerical error and thus, there was no occas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of fact but then it is a matter pertaining to the year 1998, it was thought prudent to decide the issue as facts are verifiable on perusal of the orders and the appeal can be decided. 9. It is an admitted fact that the crucial date is 21.2.1998 on which date the goods were being carried by the assessee from the Bombay Office to its Kota office and admittedly on stock/branch transfer, therefore the judgment relied upon by the revenue in the present case may not hold good and inapplicable on these facts found. It is an admitted position that as per the Notification issued by the Government of Rajasthan, bearing No./F.4 (1)FD/Tax/Div/2000-314 dated 30.3.2000 there was no requirement to carry the declaration Form ST 18-A prior to 30.3.2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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