2015 (3) TMI 1203

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..... ransfer of stock from Head Office to the branch therefore, though there is no finding by the two authorities about this issue and the Tax Board has decided the issue on merit but admittedly it is stock transfer therefore the penalty is not leviable though for different reasons.
J.K. Ranka, J. Ms. Tanvi Sahai on behalf of Mr. R.B. Mathur, for the petitioner JUDGMENT This instant Sales Tax Revision Petition under Section 86 of Rajasthan Value added Tax Act has been filed by the Revenue assailing the order dt.22/07/2002 passed by the Rajasthan Tax Board Ajmer in appeal No.365/1999 whereby the appeal filed by the revenue was dismissed. 2. The brief facts of the case as emerging on the face of record are that the respondent-assessee is ma .....

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..... blank at the time of inspection and there were chances of its re-use. She further contended that the Apex Court in the case of M/s. Guljag Industries Vs. Commercial Taxes Officer, 2007 (18) Tax Update 321 has observed that carrying of incomplete form is not proper and penalty could be levied in a case like this. She further submitted that the Assessing Officer as well as the Dy. Commissioner (Appeals) have rightly imposed the penalty and the Tax Board has merely gone on the point of mens-rea and therefore, it should not have been deleted. 5. I have considered the arguments advanced by the counsel for the petitioner and have perused the material available on record. 6. Though admittedly form No. ST-18A was totally found to be blank and th .....

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..... here the transaction was of 19.1.1998 prior to 30.3.2000, the aforesaid Notification was held applicable and no penalty was levied. Judgment in the case of M/s. Guljag Industries (supra) relied upon by learned counsel for the petitioner, is applicable where blank/incomplete declaration forms are being carried but keeping in mind the notification dated 30/03/2000 the aforesaid judgment is inapplicable in the facts and circumstances of the present case. 8. In view of the above discussions and also keeping in view the fact that the controversy has already been decided by this Court in the case of Indian Oil Corporation (supra) referred to above, no question of law arises in the instant revision petition, accordingly, the revision petition sta .....

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