https://www.taxtmi.com/caselaws?id=159186 A hand-pushed cart was treated as a vehicle within the ordinary meaning of section 22A(7) of the Rajasthan Sales Tax Act, so the enforcement machinery for goods carried in it applied. However, the requirement under rule 63(3) to serve a 15-day notice was held mandatory as part of the reasonable opportunity contemplated by section 22A(7). Because no such notice was served, the penalty proceedings suffered from a fatal procedural defect that was not cured by the same-day request for finalisation, and the penalty and appellate order could not be sustained. en-us Thu, 28 Nov 1996 00:00:00 +0530 Mon, 18 Nov 2013 12:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159186 A hand-pushed cart was treated as a vehicle within the ordinary meaning of section 22A(7) of the Rajasthan Sales Tax Act, so the enforcement machinery for goods carried in it applied. However, the requirement under rule 63(3) to serve a 15-day notice was held mandatory as part of the reasonable opportunity contemplated by section 22A(7). Because no such notice was served, the penalty proceedings suffered from a fatal procedural defect that was not cured by the same-day request for finalisation, and the penalty and appellate order could not be sustained. Case-Laws VAT and Sales Tax Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159186