https://www.taxtmi.com/caselaws?id=242991 A clarificatory amendment to Section 78(5) of the Rajasthan Sales Tax Act, 1994 was treated as retrospective, so penalty liability could extend to the owner of goods for a breach occurring before 22.03.2002. The court also held that PVC sheets were not excluded from the 30.03.2000 notification, because the qualifying words applied only to PVC granules under the rule of last antecedent; PVC sheets remained plastic goods. As the goods were transported without form ST-18A and the breach was admitted, penalty under Section 78(5) was upheld and the appellate orders were set aside. en-us Fri, 03 Jan 2014 00:00:00 +0530 Tue, 08 Jul 2014 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242991 A clarificatory amendment to Section 78(5) of the Rajasthan Sales Tax Act, 1994 was treated as retrospective, so penalty liability could extend to the owner of goods for a breach occurring before 22.03.2002. The court also held that PVC sheets were not excluded from the 30.03.2000 notification, because the qualifying words applied only to PVC granules under the rule of last antecedent; PVC sheets remained plastic goods. As the goods were transported without form ST-18A and the breach was admitted, penalty under Section 78(5) was upheld and the appellate orders were set aside. Case-Laws VAT and Sales Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242991