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TMI Blog2015 (9) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... d there was no necessity/requirement of carrying declaration Form ST-18A prior to 30.03.2000 and admittedly, the goods were being transported in the instant case on 06/04/1999, therefore, when there was no requirement of carrying declaration form prior to 30/03/2000 penalty ought not to have been imposed - petition dismissed - decided against petitioner. - S.B. Sales Tax Revision Petition No.194/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d mandatory to be carried even in a case of stock transfer and the Assessing Officer was satisfied and imposed the penalty u/S. 78(5) correctly. He contended that the Dy. Commissioner (Appeals) accepted the explanation furnished by the respondent-assessee and deleted the penalty. On a further appeal filed by the Revenue before the Tax Board, they also upheld the order of the Dy. Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -contra, learned counsel for the respondent contended that the goods were being transported on account of stock transfer from Mumbai to Jaipur and prior to 30.03.2000, there was no requirement of carrying declaration Form ST-18A and when there was no requirement at all of carrying declaration Form ST-18A then penalty imposed is even otherwise unjustified and the Tax Board has also taken into consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to have been imposed. This Court in the case of M/s. Indian Oil Corporation Ltd (supra) has taken into consideration the notification of the State Government bearing No.F.4 (1)FD/Tax Division/2000-314 dated 30/3/2000 and has held that prior to 30/03/2000, there was no requirement of carrying declaration Form ST-18A. Accordingly, in my view, the penalty has rightly been deleted by the Tax Board ..... X X X X Extracts X X X X X X X X Extracts X X X X
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