TaxTMI 
TaxTMI 
TaxTMI 
2011 (3) TMI 1513
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....ber 4, 2000 while being transported in vehicle No. HR38/D/4742 at Border Check-postShahjanhapur. The learned counsel for the Revenue, Mr. Achintya Kaushik appearing for Mr. R.B. Mathur, relying upon the decision of the honourable Supreme Court in the case of Guljag Industries v. Commercial Taxes Officer reported in [2007] 9 VST 1 (SC); [2007] 7 SCC 269 and State of Rajasthan v. D.P. Metals reported in [2001] 124 STC 611 (SC); [2002] 1 SCC 279, submitted that the learned Tax Board has erred in setting aside the penalty imposed on the respondent-assessee under section 78(5) of the Act because the goods in question which were electrical goods covered by the relevant Notification No. F.4 (1) FD/Tax Div/2000-297 dated March 30, 2000 (SO No. 374); and therefore, since ST-18A declaration was not either accompanying the said goods, or were found to be blank forms, therefore, the penalty was bound to be imposed on the respondent-assessee in view of the above decisions of the apex court. Therefore, the present revision petition of the Revenue deserves to be allowed. Per contra, Mr. T.C. Jain, learned counsel for the respondent-assessee, made the following contentions: (i) That the commodi....
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....by Textile Pvt. Ltd. reported in [2010] 27 VST 363 (Raj). 3. CTO, AE, Udaipur v. Viral Filaments Ltd., Jaipur reported in [2010] 13 VAT Reporter 163 (Raj). The learned counsel for the respondent-assessee also urged that these three goods are not electrical goods falling in item No. 8 of the relevant notification dated March 30, 2000, and this being the question of law deserves to be determined by this court in the present revision petition, since the learned assessing authority despite noticing this contention of the assessee that there was no requirement of furnishing the said declaration in form ST-18A, failed to decide this question; and the said question of law deserves to be decided by this court. He also drew the attention of the court towards entries Nos. 96 and 111 of the rate of tax notification dated March 30, 2000 imposing eight per cent and 12 per cent rate of tax on the electrical goods, which entries are quoted hereinbelow, to contend that items imported by the assessee do not fall under any of the items so specified which are sought to be taxed as electrical goods under the RST Act, 1994. "96. Electrical goods excluding electrical fans, desert and room coolers, wi....
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....and tube-lights, electrical home appliances with their parts and accessories. . . 8% 111. (a) All kinds of electrical goods including electrical fans, desert and room coolers, bulbs and tube lights, wires and cables, electrical home and other appliances, electric earthenware, electrical porcelain ware, insulators and parts and accessories thereof. (b) Electrically operated anti-mosquito devices and repellents used therein room fresheners including those operated electrically or with manual sprayers. (c) Electronic home appliances including parts and accessories thereof. . . 12%" I have heard learned counsel for the parties at length and perused the relevant statutes and judgments cited at Bar. The relevant portion of rule 53 as it stood at the relevant point of time vide notification dated March 26, 1999, is quoted below for ready reference: "53. Declaration form required to be carried with the goods in movement for import within State.-(1)(a) A registered dealer,- (i) who imports any taxable goods as may be notified by State Government, for sale, except when the goods are the goods of the class or classes specified in the certificate of registration under the Central Sales ....
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....cks and balances provided by rule 53 and ST-18A are to prevent such tax evasion only and at the time of checking of goods at entry check-post, no taxable event under sale tax law as such has taken place. This, requirement of furnishing of ST-18A can be related to taxable electrical goods as defined in above-quoted entry Nos. 96 and 111 only and not other electrical goods like the ones imported by the assessee in the present case. Admittedly, electrical motors, control panels and V-Belts do not fall under tax entries Nos. 96 and 111 of the rate notification dated March 30, 2000. The electrical motors, which are used for converting electrical power into mechanical power, which are run with the help of V-belts, connecting electrical motor and the relevant plant and machinery are, in the opinion of this court, are the electrical goods, which are used for distribution of power, if not for generation of power itself. In trade parlance, electrical motors do not generate powers by themselves but are rather run with the electrical power, which is supplied to it, either from the main source provided by the electricity manufacturing companies or by the diesel generator sets and such power is....