https://www.taxtmi.com/caselaws?id=162183 Carrying an expired ST-18A declaration form with goods in transit did not, by itself, attract penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994. The court applied the principle that expiry of the form at the time of interception does not make it non est, especially where the form was later renewed and the authorities found no mens rea to evade or avoid tax. On that basis, mere time-barred status of the declaration form when goods were checked was held insufficient to sustain penalty. en-us Tue, 06 Jul 2004 00:00:00 +0530 Thu, 20 Feb 2014 14:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162183 Carrying an expired ST-18A declaration form with goods in transit did not, by itself, attract penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994. The court applied the principle that expiry of the form at the time of interception does not make it non est, especially where the form was later renewed and the authorities found no mens rea to evade or avoid tax. On that basis, mere time-barred status of the declaration form when goods were checked was held insufficient to sustain penalty. Case-Laws VAT and Sales Tax Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162183