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TMI Blog2016 (11) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... jasthan State Electricity Board an undertaking of state and exemption certificate was also available with the driver/incharge and produced which proved that even in the case declaration form ST 18-A may not be required to be carried. There is a specific finding of fact recorded by the Dy. Comm. (Appeals) and not controverted even by the Assessing Officer about such exemption certificate being avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2657066 to 2657067 dt. 27.06.2000 of M/s. Indian Iron Steel company Ltd., New Delhi and Bill no. 182 dt. 26.04.1999 of M/s. Indian Iron Steel company Ltd., New Delhi and also a certificate of exemption issued by Rajasthan State Electricity Board (RSEB) that there was no requirement of carrying declaration form ST-18A. A show cause notice was issued and the assessee contended that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CTO Vs. M/s. Bajrang Timber Mart, (2006) 14 Tax up-date 11, dismissed the appeal of the revenue. 5. Learned counsel for the petitioner vehemently contended that the order of the Tax Board is taking into consideration and relying upon the judgment of the Larger Bench of the Tax Board in the case of ACTO Vs. M/s. Bajrang Timber Mart (supra) has been over-ruled by the Apex Court in the case of ACT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the light of the judgment of the Apex Court in the case of ACTO Vs. Bajaj Electricals Limited (supra). But penalty is not sustainable and has rightly been deleted by the Appellate Authority though for different reasons. Though the Dy. Comm. (Appeals) has elaborately discussed that the goods were purchased from Steel Authority of India Ltd and was being supplied to Rajasthan State Electricity B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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