2015 (3) TMI 1203

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....the petitioner JUDGMENT This instant Sales Tax Revision Petition under Section 86 of Rajasthan Value added Tax Act has been filed by the Revenue assailing the order dt.22/07/2002 passed by the Rajasthan Tax Board Ajmer in appeal No.365/1999 whereby the appeal filed by the revenue was dismissed. 2.  The brief facts of the case as emerging on the face of record are that the respondent-....

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....ined. Dissatisfied with the explanation so offered, penalty u/s. 78(5) of Rs. 1,74,557/- was imposed. 3.  The matter was challenged before the Dy Commissioner (Appeals) who partly sustained the penalty by giving a relief of Rs. 18,000/-. The matter was further carried in appeal both by the revenue as well as by the assessee before the Tax Board, Ajmer, who vide order dt.22/07/2002, set asi....

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....e point of mens-rea and therefore, it should not have been deleted. 5.  I have considered the arguments advanced by the counsel for the petitioner and have perused the material available on record. 6.  Though admittedly form No. ST-18A was totally found to be blank and there appears to be discrepancies on the part of the respondent-assessee, nevertheless the fact remains that the g....

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.... of goods, branch transfer/depot transfer or SOS transfer. The air conditioners and water coolers were transported from Bhiwandi to Jaipur and Udaipur at their Branches, therefore, there was no requirement of carrying such form and even if the form was found to be blank, the penalty in the facts and circumstances of the case, need not be levied as per the Notification issued by the Government of R....