- (1.) The instant sales tax revision petition, under section 84 of the Rajasthan Value Added Tax Act, 2003 (in short, "the VAT Act") has been filed by the petitioner-assessee, assailing the order passed by the Rajasthan Tax Board, Ajmer (in short, "the Tax Board") dated 28.3.2013 in appeal No. 2252/2008/Bharatpur.
(2.) The brief facts of the case are that the goods of the petitioner-assessee were being carried in vehicle bearing No. RJ-05-G-1783, was intercepted by the assessing officer (flying squad) of the revenue. In the said vehicle, goods being carried were tin sheets and were being transported from Delhi to Bharatpur. On verification from the Driver, he produced Bill No. 04/099 dt. 08.05.2008 for an amount of Rs. 5,50,638/-, bilty No. 500 dt. 08.05.2008, receipt of freight charges for Rs. 6,862/- Declaration form VAT-47 No. 1110692 was found which was totally blank, except that there was the seal of the firm. On enquiry and interrogation it was contended by partner of the firm that all the relevant documents were available and found with the vehicle supporting the claim of the assessee. However, in so far as the declaration form VAT-47 is concerned, there was no explanation offered by the assessee. Accordingly, on noticing the violation of section 76(6) of VAT Act, penalty @ 30% of the value of Rs. 5,57,500/- was levied at Rs. 1,67,250/-.
(3.) The matter was carried in appeal before the Dy. Commissioner (Appeals), who allowed the appeal by holding that all other documents were available with the vehicle and there was no reason to impose the penalty and accordingly penalty was deleted.;