https://www.taxtmi.com/caselaws?id=238875 The Supreme Court construed Section 78(5) of the Rajasthan Sales Tax Act, 1994 with Rule 53 of the Rajasthan Sales Tax Rules, 1995 and held that the expression "person in-charge of the goods" is wide enough to include the owner of the goods. It reasoned that the statutory scheme places the declaration obligation on the purchasing dealer, that the owner is entitled to seek release of the goods and be heard in the penalty enquiry, and that the later 2002 amendment was a substitution clarifying the earlier position. On that interpretation, penalty could be levied on the owner, the High Court's contrary view was incorrect, and the penalty order was restored. en-us Fri, 13 Sep 2013 00:00:00 +0530 Mon, 14 Jul 2014 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238875 The Supreme Court construed Section 78(5) of the Rajasthan Sales Tax Act, 1994 with Rule 53 of the Rajasthan Sales Tax Rules, 1995 and held that the expression "person in-charge of the goods" is wide enough to include the owner of the goods. It reasoned that the statutory scheme places the declaration obligation on the purchasing dealer, that the owner is entitled to seek release of the goods and be heard in the penalty enquiry, and that the later 2002 amendment was a substitution clarifying the earlier position. On that interpretation, penalty could be levied on the owner, the High Court's contrary view was incorrect, and the penalty order was restored. Case-Laws VAT and Sales Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238875