2010 (10) TMI 953

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.... for the parties. Briefly stated the facts of the case are that Vehicle No. RJ-02G-3900 was checked on May 12, 2000, all the required documents as per provisions of section 78(2) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred as, "the Act of 1994") relating to goods were available at the time of checking of vehicle, except declaration form ST-18A. The assessing officer was of the view ....

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.... the Revenue. I have considered the submissions of both the parties advanced before me. So far as the facts of the case are concerned both the parties admitted that all the required documents, except declaration form ST-18A, were available at the time of checking of the vehicle. Declaration form ST-18A was also produced by the assessee before assessing officer along with reply to show-cause ....

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.... statutory provisions of law. The learned Tax Board has also relied upon the judgment of the honourable apex court delivered in the case of D. P. Metals [2001] 124 STC 611 (SC); [2002] 1 SCC 279. There is no dispute in between both the parties in the present case that declaration form ST-18A was submitted before the assessing officer along with reply to show-cause notice, i.e., before passing t....