2001 (1) TMI 933

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....er passed by the Rajasthan Taxation Tribunal, setting aside the penalty levied against respondent-dealer under section 22A(7) of the Rajasthan Sales Tax Act, 1954. 3.. The reason for levy of penalty by the competent officer was that at the time of checking of the vehicle, while the goods were in transit, the goods were unaccompanied by declaration in form S.T. 18A by the importer. On appeal, sa....

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....rder dated April 23, 1998 reversed the decision of Rajasthan Tax Board and restored the order passed by the Deputy Commissioner (Appeals) by agreeing with the same reasoning, however, with an additional reasoning that goods in transit were not even notified goods, which were required to be carried with form S.T. 18A. 6.. Learned counsel for the Revenue while does not dispute the fact that all o....