https://www.taxtmi.com/caselaws?id=159174 Declaration forms ST 18-A were required only for notified goods imported for sale, manufacture or processing for sale, mining, power generation or distribution, or packing for sale under rule 62-A(3) of the Rajasthan Sales Tax Rules, 1955. Goods purchased for use in the hotel itself did not fall within those purposes, so the forms were not legally required for that transaction. Because section 16(1)(k) could apply only where a statutorily required declaration was made and then the goods were not used for the declared purpose, penalty could not be imposed on this purchase. The penalty notice and order were set aside. en-us Wed, 27 Mar 1996 00:00:00 +0530 Sat, 16 Nov 2013 18:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159174 Declaration forms ST 18-A were required only for notified goods imported for sale, manufacture or processing for sale, mining, power generation or distribution, or packing for sale under rule 62-A(3) of the Rajasthan Sales Tax Rules, 1955. Goods purchased for use in the hotel itself did not fall within those purposes, so the forms were not legally required for that transaction. Because section 16(1)(k) could apply only where a statutorily required declaration was made and then the goods were not used for the declared purpose, penalty could not be imposed on this purchase. The penalty notice and order were set aside. Case-Laws VAT and Sales Tax Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159174