https://www.taxtmi.com/caselaws?id=165367 Penalty under section 78(5) of the Rajasthan Sales Tax Act was discussed in the context of goods in transit and the declaration regime under rule 53 of the Rajasthan Sales Tax Rules. The article notes that the rule 53 exception for goods used in generation or distribution of electricity or other power applied to the notified goods issue, and that electrical motors, electrical control panels and V-belts were treated as goods connected with power distribution rather than ordinary taxable electrical appliances. It also states that, even if a declaration was required, transport documents had been produced and the assessee had sought to cure the ST-18A deficiency, so penalty was considered unjustified where no meaningful to rectify the defect was given. en-us Tue, 29 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165367 Penalty under section 78(5) of the Rajasthan Sales Tax Act was discussed in the context of goods in transit and the declaration regime under rule 53 of the Rajasthan Sales Tax Rules. The article notes that the rule 53 exception for goods used in generation or distribution of electricity or other power applied to the notified goods issue, and that electrical motors, electrical control panels and V-belts were treated as goods connected with power distribution rather than ordinary taxable electrical appliances. It also states that, even if a declaration was required, transport documents had been produced and the assessee had sought to cure the ST-18A deficiency, so penalty was considered unjustified where no meaningful to rectify the defect was given. Case-Laws VAT and Sales Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165367