Transit declaration forms need not be separate for each invoice when the statutory form covers the full consignment.

Penalty under section 22A(7) of the Rajasthan Sales Tax Act was found unjustified where goods in transit were covered by the prescribed Form S.T. 18A and supporting documents, even though separate declaration forms were not furnished for each invoice. The Court held that the statutory object of Form S.T. 18A is to secure an undertaking for due payment of tax, and absent any express requirement for a separate form per invoice, no statutory breach was shown. The penalty was therefore not sustainable.

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Issues: Whether penalty under section 22A(7) of the Rajasthan Sales Tax Act, 1954 was justified on the ground that separate declaration forms in Form S.T. 18A were not furnished for each invoice although the goods were accompanied by a declaration form and supporting transit documents.

Analysis: The statutory object of the declaration in Form S.T. 18A is to secure an undertaking for due payment of tax on the goods in transit. The Court held that the Act did not require a separate declaration form for each invoice merely because goods covered by different invoices were carried in the same vehicle. Since the prescribed declaration accompanied the entire consignment and there was no demonstrated statutory breach, mere absence of separate forms did not amount to violation attracting penalty.

Conclusion: The levy of penalty was not sustainable and the revision filed by the Revenue failed.

Ratio Decidendi: Where the prescribed declaration form accompanies the entire consignment and the statute does not expressly require a separate declaration for each invoice, penalty cannot be imposed for non-furnishing of separate forms.

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