https://www.taxtmi.com/caselaws?id=164924 Under section 78(5) of the Rajasthan Sales Tax Act, the expression "person in charge of the goods" was treated as wide enough to include the owner of the goods, and the 2002 amendment was regarded as clarificatory rather than creating a fresh liability. Penalty was also held unsustainable where declaration form ST-18C was produced before the assessing authority in to the show-cause notice, because subsequent production on opportunity given cannot be rejected merely for not being available at interception. The appellate order in favour of the assessee was therefore maintained. en-us Tue, 26 Oct 2010 00:00:00 +0530 Mon, 22 Sep 2014 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164924 Under section 78(5) of the Rajasthan Sales Tax Act, the expression "person in charge of the goods" was treated as wide enough to include the owner of the goods, and the 2002 amendment was regarded as clarificatory rather than creating a fresh liability. Penalty was also held unsustainable where declaration form ST-18C was produced before the assessing authority in to the show-cause notice, because subsequent production on opportunity given cannot be rejected merely for not being available at interception. The appellate order in favour of the assessee was therefore maintained. Case-Laws VAT and Sales Tax Tue, 26 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164924