Supreme Court · 2008 INSC 1252 · Decided 6 November 2008
Assistant Commercial Taxes Officer v. M/S. Bajaj Electricals LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1252 · [2008] 15 S.C.R. 513
- Case number
- CIVIL APPEAL No. 5865/2008
- Decided
- 6 November 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
,t Rajasthan Sales Tax Act, 1994- s.78(5)- Penalty.under - Incomplete/blank declaration Form ST 1 BA, signed by the consignee accompanying goods in movement - Held: c Amounts to contravention of s. 78(2) - Penalty imposable under s. 78(5) - The amendment made in s. 78(5) by person in-charge of the goods" under the old s. 78(5) was substituted by the words "the owner of the goods or a person authorized in writing by such owner or person in- 0 charge of the goods" was c!arificatory in nature - Rajasthan y Sales Tax Rules, 1995 - Rule 53. ' The case of
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