2002 (11) TMI 752

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....d November 26, 2001 by which the Board has been pleased to dismiss the appeal preferred against the order of the Deputy Commissioner (Appeals), Jaipur who had set aside the order imposing penalty for not carrying form No. 18A along with the goods which were transported from one State to another. 2.. Thus the controversy which arises herein is whether the respondent-dealer could be penalised for n....

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....ve been imported by me/us or have been consigned to me/us from outside the State for purposes mentioned in rule 52 and hold myself/ourselves liable for payment of tax as per law to the Government on the sale thereof." 3.. From a perusal of this form it is clear that the whole idea of carrying this form is that a dealer may not be allowed to sell off the goods without paying the sales tax to the S....

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.... the check-post and had not abolished the carrying of the form No. S.T. 18A and therefore, the dishonest intention was rightly inferred by the officer checking the vehicle in order to detect evasion from payment of sales tax. 5.. This matter is still at the admission stage, but I do not feel impressed with the arguments advanced by the petitioner's advocate and hence, I do not feel the need to su....

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....account of the fact that the check-post has been abolished, dishonest intention on the part of the respondentdealer cannot be reasonably inferred. In a situation of this nature even if remotely it could be inferred that the dealer had deliberately avoided carrying form No. 18A and the goods were also not accompanied with the other documents of carriage from outside the State perhaps something coul....