https://www.taxtmi.com/caselaws?id=164636 Notified goods intercepted in transit without the prescribed declaration form in existence at the time of checking attracted penalty under section 78 of the Rajasthan Sales Tax Act, 1994. The Court applied the rule that the declaration must accompany the goods during transit inspection and that later issuance or production of form ST-18AA does not cure the initial non-compliance. On the facts, the consignee had no valid form on the relevant date, so the penalty was sustained, the assessing authority's order was restored, and the appellate orders were set aside. en-us Wed, 29 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164636 Notified goods intercepted in transit without the prescribed declaration form in existence at the time of checking attracted penalty under section 78 of the Rajasthan Sales Tax Act, 1994. The Court applied the rule that the declaration must accompany the goods during transit inspection and that later issuance or production of form ST-18AA does not cure the initial non-compliance. On the facts, the consignee had no valid form on the relevant date, so the penalty was sustained, the assessing authority's order was restored, and the appellate orders were set aside. Case-Laws VAT and Sales Tax Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164636