https://www.taxtmi.com/caselaws?id=200139 Penalty under Section 76(6) of the Rajasthan VAT Act could not be sustained without a specific finding on whether the goods fell within Rule 53(1)(i) as goods for use in a telecommunication network. The taxpayer had raised the plea that Form VAT-47 was unnecessary for such goods, but the Tax Board did not separately decide that contention and relied instead on the goods being notified and the declaration form being blank. The matter was remanded to the Tax Board for fresh consideration of the rule's applicability to the goods. en-us Thu, 06 Oct 2016 00:00:00 +0530 Thu, 22 Mar 2018 08:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200139 Penalty under Section 76(6) of the Rajasthan VAT Act could not be sustained without a specific finding on whether the goods fell within Rule 53(1)(i) as goods for use in a telecommunication network. The taxpayer had raised the plea that Form VAT-47 was unnecessary for such goods, but the Tax Board did not separately decide that contention and relied instead on the goods being notified and the declaration form being blank. The matter was remanded to the Tax Board for fresh consideration of the rule's applicability to the goods. Case-Laws VAT and Sales Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200139