2013 (8) TMI 860

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....peals) and thus both the appellate authorities below held that the penalty under 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. Counsel for the petitioner submitted that the honourable apex court in the case of Guljag Industries v. Commercial Taxes Officer reported in [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269 and Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. r....

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....n the absence of value/price, it is not possible for the assessing officer to arrive at a taxable turnover as defined under section 2(42) of the said Act". The honourable court further referred to the judgment in the case of State of Rajasthan v. D.P. 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 honourable 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 "mens rea is not an essential ingredient....