2015 (5) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tanvi Sahai, for Mr. RB Mathur For the Respondent : None ORDER 1. Instant Sales Tax Revision Petition, under section 86 of the Rajasthan Sales Tax Act,1994 (in short 'the Act of 1994')has been filed by the petitioner-department, assailing the order passed by the Rajasthan Tax Board, Ajmer (in short 'the Tax Board') dated 26.11.2002 in Appeal No.919/1998/Kota, whereby it a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Appeals) ( in short "DC(A)"). After perusing Form and considering the judgment passed by the various courts came to the conclusion that the penalty levied was justified in the facts and circumstances of the case. 4. Dissatisfied with the order of DC(A), the assessee preferred an appeal before the Tax Board, who came to the conclusion that in so far as assessee is concerned, there was a mistak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....filled in all respect and compliance of the Act has to be fulfilled hence penalty is justified. She supported the order of the AO as well as DC(A) and further contended that the Form was incomplete and the Form ought to have been complete in all respect and once there was deficiency/incomplete Form under, Section 78(5) of the Act of 1994 the penalty was rightly imposable. 7. I have considered t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers and the appeal can be decided. 9. It is an admitted fact that the crucial date is 21.2.1998  on which date the goods were being carried by the assessee from the Bombay Office to its Kota office and admittedly  on stock/branch transfer, therefore the judgment relied upon by the revenue in the present case may not hold good and inapplicable on these facts found. It is an admitted po....