2013 (3) TMI 358

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.... ORDER This Sales Tax Revision petition has been filed against the order dated 8-5-2008, passed by the Rajasthan Tax Board, Ajmer (hereinafter `the Board') holding that as Form ST-18A was not required to accompany the goods in transit in the course of stock transfer of goods prior to March 30, 2000, no penalty could have been levied on account of contents of the said form. The levy of pena....

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....e other was admittedly different and on this ground alone penalty was leviable on the assessee. Heard learned counsel for the petitioner and perused the material available on record. It is not in dispute that goods in transit were in the course of a branch transfer and not sale. Admittedly prior to 30-3-2000, the goods in transit were not required to be accompanied by form ST-18A. Section 78....

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.... by the Assessing Officer after giving to the person authorised or owner of the goods a reasonable opportunity of being heard and holding an enquiry as required in law. This has not been done in the present case and the penalty was visited by the Assessing Officer upon the assessee on the mere discrepancy of value of goods in documents accompanying the goods. Counsel for the petitioner could not p....