https://www.taxtmi.com/caselaws?id=161212 Form ST-18 was not required for transport of a laundry machine because the declaration requirement applied only to goods covered by the State Government's notified list, and the machine did not fall within that category on the facts found. Penalty under the check-post provision could not be sustained where no notice was issued to the owner despite available identifying particulars, and the record did not show any attempt to evade tax. The purchase documents indicated payment of central sales tax, and the goods were being carried for the assessee's own use rather than for sale. The penalty order was set aside and the earlier deletion of penalty was restored. en-us Mon, 29 Sep 1997 00:00:00 +0530 Thu, 09 Jan 2014 17:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161212 Form ST-18 was not required for transport of a laundry machine because the declaration requirement applied only to goods covered by the State Government's notified list, and the machine did not fall within that category on the facts found. Penalty under the check-post provision could not be sustained where no notice was issued to the owner despite available identifying particulars, and the record did not show any attempt to evade tax. The purchase documents indicated payment of central sales tax, and the goods were being carried for the assessee's own use rather than for sale. The penalty order was set aside and the earlier deletion of penalty was restored. Case-Laws VAT and Sales Tax Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161212