M/S. Guljag Industries vs Commercial Taxes Officer

The Supreme Court examined the applicability of Section 78(5) of the Rajasthan Sales Tax Act, 1994, which is analogous to Section 22A(7) of the Rajasthan Sales Tax Act, 1954. The Court held that the responsibility to provide a declaration in Form ST 18A lies with the purchasing dealer, and failure to do so constitutes a violation warranting penalty. The appeal by M/s. Guljag Industries was dismissed, affirming the imposition of penalty for non-compliance with the statutory requirements.