2014 (9) TMI 231

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....umar Meena, ACTO ORDER By The Court: A challenge has been made in this revision petition to the order dated 31-5-2003, passed by Rajasthan Tax Board, Ajmer (hereinafter `the Board') dismissing the appeal against the order dated 6-2-2002 passed by the Dy. Commissioner (Appeals) Commercial Taxes, where under the order of penalty under section 78 (5) of the Rajasthan Sales Tax Act, 1994 (her....

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....ssee.   Reply to show cause notice was filed by the assessee and along with the reply declaration form ST18C also filed. The Assessing Authority however took the view that as declaration form ST18C was not in accompaniment of the goods in transit its subsequent submission was of no avail. The respondent assessee was found in breach of Section 78(2) of the 1994 Act and liable to penalty of Rs....