2016 (9) TMI 23

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..... he seller / consignor's side – blank form sent by the seller – no intention to evade tax – seizure - Section 78(2) of the Rajasthan Sales Tax Act, 1994 read with Rule 53 of the Rajasthan Sales Tax Rules – Held that: - the issue involved is no more res integra and is covered in favour of the Revenue by the judgment of this Court in M/s. Guljag Industries v. Commercial Taxes Officer 2007 (8) TMI 344 .....

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..... ax Rules and therefore, imposed a penalty of ₹ 25,865/- under the Act. Aggrieved by the above order, the respondent filed appeal before the appellate authority and the appellate authority allowed the appeal and held that the seller/trader had sent the blank form for which the respondent cannot be made accountable and the appellant failed to prove that the respondent had the intention to eva .....

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..... tention of the respondent for evading tax or defraud the Revenue and the respondent cannot be penalised for the lapse on the part of the seller. Challenging the aforesaid order, the present appeal is preferred. We find that the issue involved is no more res integra and is covered in favour of the Revenue by the judgment of this Court in 'M/s. Guljag Industries v. Commercial Taxes Officer' .....

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