C.T.O., SURATGARH Vs. D.K. GWAR UDYOG

JUDGEMENT

(1.) The present revision petition under Sec. 86 of the Rajasthan Sales Tax Act, 1994 is directed against the order dated 30.08.2002 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 330/2000/SRIGANGANAGAR -Commercial Taxes Officer, Commercial Taxes, Suratgarh Vs. M/s. D.K. Gwar Udyog, Sri Bijainagar, whereby the learned Tax Board, while upholding the imposition of tax on the Assessee on the goods, which were purchased against ST -17 without payment of tax were sold by it in course of export against declaration in Form -H furnished by the purchaser, who ultimately exported the goods out of India, set aside the penalty under Sec. 64 of the Act. The assessee has paid the tax levied by the Assessing Authority without any protest.

(2.) The relevant findings of the learned Tax Board in the order dated 30.08.2002 are quoted below for ready reference: -

(3.) Learned counsel for the petitioner -Revenue, Mr. V.K. Mathur urged that once on para 6 of the aforequoted order, the Tax Board came to the conclusion that there was misuse of declaration Form ST -17, the penalty under Sec. 64 of the Act of 1994 ought to have followed as a consequence and could not have been set aside by the learned Tax Board on the ground that there was no guilty animus on the part of the Assessee and sale against Form -H was in good faith on the part of the assessee.