https://www.taxtmi.com/caselaws?id=164863 Incomplete transit declaration forms can attract penalty under the Rajasthan Sales Tax Act and Rules when goods are moved without a complete and valid ST-18A form. The text states that the statutory breach was treated as sufficient for penalty, and the absence of mens rea did not displace liability where the declaration requirement was clearly violated. The penalty was therefore sustained, the appellate relief was reversed, and the assessment order imposing penalty was restored in favour of the Revenue. en-us Thu, 03 Sep 2009 00:00:00 +0530 Mon, 05 May 2014 12:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164863 Incomplete transit declaration forms can attract penalty under the Rajasthan Sales Tax Act and Rules when goods are moved without a complete and valid ST-18A form. The text states that the statutory breach was treated as sufficient for penalty, and the absence of mens rea did not displace liability where the declaration requirement was clearly violated. The penalty was therefore sustained, the appellate relief was reversed, and the assessment order imposing penalty was restored in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164863