2011 (3) TMI 1540

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....oner None appeared for the respondents This revision petition is directed against the order dated April 4, 2007 of the Tax Board whereby the Revenue's appeal was dismissed upholding the order of learned Deputy Commissioner (Appeals) dated March 28, 2005. Both the appellate authorities held that penalty under section 78(5) of the RST Act, 1994 on the respondent-assessee, owner of the good....

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....in which the honourable apex court has held as under: "From section 78(5) read in its entirety with rule 53 of the 1995 Rules, it is clear that penalty was liable to be imposed for importation of any taxable goods for sale without furnishing a declaration in form ST 18-A completely filled in all respects. The duty to fill and furnish the said form was imposed on the purchasing dealer. Therefore....

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....ds in movement' whereas the words in section 78(5) refer to 'person in-charge of the goods'. The words 'in movement' do not find place in section 78(5) and therefore the expression 'person in charge of goods' under section 78(5) was wider than the expression 'person in charge of goods in movement' under section 78(2)(a). Consequently, the expression 'person ....