CTO Vs. HINDUSTAN PETROLEUM CORPORATION LTD.

JUDGEMENT

(1.) THE learned Counsel for the Petitioner submitted that the controversy in the present case is squarely covered by the recent decision of this Court in the case of CTO v. M/s Jain Tubes SBSTR No. 291/2008 decided by the Jaipur Bench of this Court on 1.4.2011 in which this Court referring to the provisions of Section 78 (5) of the Act and Rule 55 and circular dtd.1.4.2002 issued by the Commissioner of Commercial Taxes held as under:

(2.) SINCE admittedly, no opportunity was given in the present case to fill up the incomplete particulars in declaration form ST 18A besides all the relevant documents found at the time of checking of goods in movement, the matter deserves to be remanded back.