2014 (5) TMI 337

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....Instant revision petition has been filed by the petitioner-department being aggrieved by the order of the Tax Board by which the Tax Board, while rejecting the revenue's appeal, upheld the order passed by the Deputy Commissioner (Appeals) and thus both the appellate authorities below held that the penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed on the responde....

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....d to provide a remedy for such loss. Section 78(2) is a mandatory provision and goods put in movement under local sales, imports, exports or inter-State transactions have to be supported by requisite declaration. The Hon'ble Apex Court reproduced Rules 53 and 54 of the Rajasthan Sales Tax Rules, 1995 (for short, 'the Rules') and the prescribed form of declaration in Forms ST-18-A and 18-C with its....

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....a taxable turnover as defined under Section 2(42) of the said Act. The Hon'ble Court further referred to the judgment in the case of State of Rajasthan Vs. DP Metals (2001) 124 STC 611 (SC) where it has been observed "If by mistake some of the documents were not readily available at the time of checking, the principles of natural justice might require opportunity being given to produce the same" a....

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....ngly this Court in the case of Commercial Taxes Officer Vs. M/s Jain Tubes, reported in (2011) 30 Tax Update 125; ACTO Vs. Hariom Company, reported in 2011(30) Tax Update 285 and so also the judgment of this Court passed in the case of Assistant Commercial Taxes Officer Vs. M/s. Madhusudan Soap Udyog & anr, SB Sales Tax Revision Petition No.151/2011, decided on 09/05/2013 has remanded the matter b....