https://www.taxtmi.com/caselaws?id=158365 Rule 62A(3) of the Rajasthan Sales Tax Rules, 1955 required a declaration in Form S.T. 18A only where notified goods were imported for specified commercial purposes such as sale, manufacture or processing for sale, mining, power generation or packing for sale. Goods imported for the dealer's own use in its hotel did not fall within that requirement, so the declaration obligation was inapplicable and the penalty could not be sustained. The concurrent finding that the goods were brought in for hotel use was treated as a finding of fact and did not, by itself, give rise to any question of law. en-us Tue, 12 Mar 1996 00:00:00 +0530 Tue, 13 Feb 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158365 Rule 62A(3) of the Rajasthan Sales Tax Rules, 1955 required a declaration in Form S.T. 18A only where notified goods were imported for specified commercial purposes such as sale, manufacture or processing for sale, mining, power generation or packing for sale. Goods imported for the dealer's own use in its hotel did not fall within that requirement, so the declaration obligation was inapplicable and the penalty could not be sustained. The concurrent finding that the goods were brought in for hotel use was treated as a finding of fact and did not, by itself, give rise to any question of law. Case-Laws VAT and Sales Tax Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158365