https://www.taxtmi.com/caselaws?id=160178 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. en-us Fri, 28 Jan 2000 00:00:00 +0530 Wed, 11 Dec 2013 12:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160178 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. Case-Laws VAT and Sales Tax Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160178