2013 (7) TMI 901

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....or R. B. Mathur for the petitioner ORDER This revision petition has been filed by the petitioner-Department, under section 86 of the Rajasthan Sales Tax Act, 1994 (in short, "the Act") against the order dated June 6, 2006 passed by the Rajasthan Tax Board, Ajmer (in short, "the Board") in Appeal No. 484 of 2005 whereby the Tax Board dismissed the appeal filed by the petitioner-Department by ....

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....5, Gate Pass No. 370 dated August 4, 1995 and declaration form No. ST 18-A and No. 142688 were found but the said declaration form was not completely filled in and it was found to be incomplete. So far as other documents were concerned, the A. O. was fully satisfied however, he was not satisfied on account of incomplete declaration form No. ST 18-A and issued notice to the respondent treating it t....

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.... the matter in appeal before the Tax Board, who vide order dated June 6, 2006 affirmed the order passed by the DC (A) and dismissed the appeal of the petitioner-Department. Hence, this revision petition. Ms. Tanvi Sahai, appearing on behalf of Mr. R. B. Mathur, learned counsel for the petitioner-Department submitted that since, the declaration form No. 18-A was not properly filled in and it ....

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....claration form ST-18-A was not mandatory and the deletion of penalty is just and proper. The goods were under stock transfer, and was intercepted and checked on August 8, 1995 is an admitted fact which fact has been mentioned in the order of the AO and DC (A) and this court in such circumstances and identical facts in the case of Assistant Commercial Tax Officer v. Indian Oil Corporation Ltd. [....