2010 (10) TMI 960

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....y penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994. The assessee submitted his reply and contended that he was not aware that the declaration form ST 18C should have been accompanied with other documents. Therefore, the same was not given. However, declaration form ST 18C was submitted before the assessing officer along with reply to show-cause notice. Since the assessing officer was of the view that the declaration form ST 18C was not accompanied with the goods at the time of checking of goods, therefore, there is a breach of section 78(2) of the Act and consequently, he levied penalty under section 78(5) of the Act. Being aggrieved with the same, an appeal was preferred. The Deputy Commissioner (Appeals) allowed the appeal....

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....against owner of the goods and second, is that the declaration form ST 18C had already been submitted before the assessing authority along with reply to show-cause notice. The Tax Board did not consider the sec ond ground for setting aside the penalty order, i.e., the declaration form ST 18C had already been filed along with reply to show-cause notice by the assessee before the assessing authority and the said issue is already settled by the honourable apex court in State of Rajasthan v. D.P. Metals [2001] 124 STC 611; [2002] 1 SCC 279. Therefore, even if reason assigned by the Tax Board for dismissing the appeal of revenue is covered by Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. [2008] 18 VST 436 (SC); [2009] 1 SCC 308 th....