https://www.taxtmi.com/caselaws?id=160426 Rajasthan HC explained that "goods under transport" under the Rajasthan Sales Tax Act refers to goods handed over to a carrier and remaining in the carrier's custody until delivery, not goods personally carried by the owner as a passenger. On that footing, the transport-based objection could not defeat penalty under section 22A(7). The Court also held that section 22C places the declaration obligation on the importer bringing notified goods into the State for use, consumption or disposal; where the importer admittedly brought goods from outside the State without the prescribed declaration, non-compliance was established and penalty action was sustained. en-us Tue, 07 Nov 2000 00:00:00 +0530 Tue, 17 Dec 2013 17:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160426 Rajasthan HC explained that "goods under transport" under the Rajasthan Sales Tax Act refers to goods handed over to a carrier and remaining in the carrier's custody until delivery, not goods personally carried by the owner as a passenger. On that footing, the transport-based objection could not defeat penalty under section 22A(7). The Court also held that section 22C places the declaration obligation on the importer bringing notified goods into the State for use, consumption or disposal; where the importer admittedly brought goods from outside the State without the prescribed declaration, non-compliance was established and penalty action was sustained. Case-Laws VAT and Sales Tax Tue, 07 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160426