https://www.taxtmi.com/caselaws?id=233702 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not leviable where goods were transferred from head office to a branch before 20.3.2000 and the governing notification exempted stock transfer, branch transfer, depot transfer and SOS transfer from the declaration-form requirement. In that setting, carrying a blank or incomplete ST-18A form did not attract penalty because the transfer itself fell within the notified exemption. The Tax Board's deletion of penalty was therefore sustained and no interference in revision was called for. en-us Fri, 03 May 2013 00:00:00 +0530 Sat, 11 May 2013 19:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233702 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not leviable where goods were transferred from head office to a branch before 20.3.2000 and the governing notification exempted stock transfer, branch transfer, depot transfer and SOS transfer from the declaration-form requirement. In that setting, carrying a blank or incomplete ST-18A form did not attract penalty because the transfer itself fell within the notified exemption. The Tax Board's deletion of penalty was therefore sustained and no interference in revision was called for. Case-Laws VAT and Sales Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233702