2014 (5) TMI 337

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er Section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed on the respondent-assessee, if the declaration form ST 18-A prescribed under Rule 53 of the RST Rules read with Section 81 of the Act was found blank or not completely filled up, if other supporting bills, vouchers, documents found at the time of checking of the goods like sales book, transport etc. were found in order. 2. Counsel for petitioner submitted that the Hon'ble Apex court in the case of Guljag Industries Vs. CTO, reported in (2007) 7 SCC 269:(2007)9 VST 1 (SC) and Bajaj Electricals Limited, reported in (2009) 1 SCC 308 has decided the controversy in favour of the revenue-petitioner and accordingly this revision petition deserves to be allowed. 3. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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" and distinguished on facts. In ultimate analysis, the Hon'ble Court stated "in the light of our judgment, we direct the Department to dispose of the cases in accordance with law enunciated by us. It also held that mensrea is not an essential ingredient for contravention of Section 78(2) of the RST Act, 1954 and breach of Section 78(2) would attract levy of penalty under Section 78(5) of the RST Act, 1954 in cases where goods in movement have travelled with an incomplete form No. 18-A/18-C. Accordingly,....