2016 (6) TMI 142

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.... Instant petition at the instance of the Revenue is directed against the order dt.07/08/2007 passed by the Rajasthan Tax Board, Ajmer in Appeal No.1248/2006/Jaipur. 2. Brief facts noticed are that the respondent-assessee had imported certain electrical goods from Singapore. However, since vehicle bearing No.HR-38A/6282 was intercepted at Shahjahanpur check post on 27/11/1996 and though the driv....

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....as not mandatory. However, the AO was not satisfied with the explanation and held that the declaration form ST-18A was mandatory under Rule 53 in all cases whether the goods came within the State of Rajasthan either from other States or being imported from outside the country and thus imposed penalty. 3. On an appeal by the respondent-assessee before the Deputy Commissioner (Appeals) (for short....

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....e Larger Bench of the Tax Board in the case of ACTO Vs. Bajrang Timber mart, Ladnu (Nagaur) where it was held that the penalty imposed on the owner of the goods prior to 22/03/2002 was not leviable. She contended that the said judgment of Tax Board has been reversed by Hon'ble the Apex Court in the case of Assistant Commercial Taxes Officer Vs. Bajaj Electricals Limited, reported in (2009) 1 S....

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.... the goods coming in the state of Rajasthan from other States as against the goods being directly imported from foreign countries as in the instant case. No occasion would arise for carrying a declaration form in such a case as the foreign seller may not be aware of such eventualities of filing of declaration form ST-18A. Needless to mention it will be detrimental to even imports from foreign coun....