2010 (11) TMI 894

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....an Sales Tax Act, 1994 (hereinafter referred to as, "the Act of 1994") may not be levied. The assessee filed reply to show-cause notice wherein it was contended that the goods in question were not for the purpose of sale, therefore, declaration form was not required, however, the assessee also submitted declaration form ST 18A along with reply to show-cause notice. The assessing officer was of the view that declaration form should have been accompanied 1with the vehicle/goods, therefore, there was a breach of section 78(2) of the Act of 1994 and consequently, vide order dated April 8, 1999 levied of penalty under section 78(5) of the Act of 1994. Being aggrieved with the assessment order, the assessee preferred an appeal, which was allowed....

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....sidered the submissions of learned counsel for the petitioner and find force in the same. It is correct that judgment passed by the Rajas- than Tax Board is contrary to the judgment of honourable apex court in Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. [2008] 18 VST 436 (SC); [2009] 1 SCC 308, however, I find that declaration form ST 18A, which was not accompanied with the documents at the time of checking of the vehicle/goods, was produced by the assessee before the assessing officer with reply to show-cause notice, therefore, the order of penalty passed by the assessing officer is contrary to the judgment passed by threejudge Bench of the honourable apex court in State of Rajasthan v. D.P. Metals [2001] 124 STC 611 (SC);....