https://www.taxtmi.com/caselaws?id=246947 Where notified goods are transported without carrying the declaration form required by the Rajasthan Sales Tax Act, compliance is mandatory and penalty may follow even if the dealer pleads ignorance of the notification or lack of intent to evade tax. Rice was treated as notified goods, and the absence of the form with the goods was distinguished from cases where the form had been obtained and later produced on demand. On that footing, earlier authorities based on a different factual pattern were held inapplicable, and the penalty under Section 78(5) was upheld. en-us Thu, 01 Aug 2013 00:00:00 +0530 Sat, 05 Jul 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246947 Where notified goods are transported without carrying the declaration form required by the Rajasthan Sales Tax Act, compliance is mandatory and penalty may follow even if the dealer pleads ignorance of the notification or lack of intent to evade tax. Rice was treated as notified goods, and the absence of the form with the goods was distinguished from cases where the form had been obtained and later produced on demand. On that footing, earlier authorities based on a different factual pattern were held inapplicable, and the penalty under Section 78(5) was upheld. Case-Laws VAT and Sales Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246947