2016 (12) TMI 4

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....one present ORDER 1. Instant petition at the instance of Revenue is directed against the order 23/03/2007 passed by the Rajasthan Tax Board. 2. Brief facts noticed are that a vehicle bearing No.RJ-14-0083, which was being transported from Bijnor (UP) to Jaipur (Raj.), was intercepted on 28/04/1998. The driver/incharge produced the other documents but the declaration form ST-18-A was not produce....

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....14 Tax Up-Date 11 5. Learned counsel for the Revenue contended that the goods were being transported with the intention of evasion of tax. She relied upon the judgment of the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer (2007) 7 SCC 269 and also judgment of Assistant Commercial Taxes Officer Vs. Bajaj Electricals Limited (2009) 1 SCC 308 and contends that the penalty c....

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....ion of the vehicle nor later on and in the light of judgment of the Apex court in the case of Guljag Industries Vs. Commercial Taxes Officer (supra) which has considered the self same controversy at length, the penalty is inevitable. 9. In my view, the order of the Tax Board is also not proper on one more issue and taking into consideration, the judgment of the Apex Court in the case of Assistant....