https://www.taxtmi.com/caselaws?id=167672 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not leviable where goods were moved on 20.09.1996 for stock transfer or branch transfer before the notification dated 20.03.2000, because the declaration form ST-18A was not required for that class of movement during the relevant period. In that situation, the blankness of the declaration form could not by itself attract penalty. The lower authorities' concurrent deletion of penalty was therefore not shown to be illegal, irregular, or perverse, and the challenge to that relief failed. en-us Fri, 03 May 2013 00:00:00 +0530 Fri, 02 Jan 2015 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167672 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not leviable where goods were moved on 20.09.1996 for stock transfer or branch transfer before the notification dated 20.03.2000, because the declaration form ST-18A was not required for that class of movement during the relevant period. In that situation, the blankness of the declaration form could not by itself attract penalty. The lower authorities' concurrent deletion of penalty was therefore not shown to be illegal, irregular, or perverse, and the challenge to that relief failed. Case-Laws VAT and Sales Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167672