Judgment

KAPADIA, J.

1. Leave granted in special leave petitions.

2. In this batch of civil appeals we are required to consider the scope of Section 78(5) of the Rajasthan Sales Tax Act, 1994 which is in pari materia to Section 22A (7) of the Rajasthan Sales Tax Act, 1954.

3. For the sake of convenience we may mention the facts in Civil Appeal No.5197 of 2005 M/s. Guljag Industries v. Commercial Taxes Officer.

4. On 21.1.95 near the Banar Road Check Post a vehicle was checked in which 47 barrel of chemicals were transported from Vishakapattanam. Along with the goods, outward gate pass No.4331 dated 16.9.95 of Andhra Petro-Chemicals Ltd. and consignment No.920 dated 16.9.95 of M/s. AVR & Co. were found in which the name of the consignor was shown as M/s. Andhra Petro-Chemicals Ltd. Vishakapattanam and the name of the assessee was mentioned as M/s. Guljag Industries (assessee - appellant herein). Along with the goods, Form ST 18A No.236084 was also found in which the goods transported was not declared though the same was duly signed. Under the above circumstances the A.O. came to the conclusion that there was a contravention of the provisions of Section 22A(3) of the Rajasthan Sales T