https://www.taxtmi.com/caselaws?id=165367 Goods used in generation or distribution of electricity or other power fall within the rule 53 exception to the declaration requirement for notified electrical goods. Electrical motors, control panels and V-belts were treated as power-distribution goods rather than ordinary notified electrical appliances, so penalty for transit-document non-compliance was not exigible. Even if form ST-18A were required, supporting transport records and a request to rectify the declaration meant that a merely clerical deficiency could not justify penalty without a meaningful opportunity to cure it. The appellate orders setting aside the penalty were sustained and the revision petition failed. 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 Goods used in generation or distribution of electricity or other power fall within the rule 53 exception to the declaration requirement for notified electrical goods. Electrical motors, control panels and V-belts were treated as power-distribution goods rather than ordinary notified electrical appliances, so penalty for transit-document non-compliance was not exigible. Even if form ST-18A were required, supporting transport records and a request to rectify the declaration meant that a merely clerical deficiency could not justify penalty without a meaningful opportunity to cure it. The appellate orders setting aside the penalty were sustained and the revision petition failed. Case-Laws VAT and Sales Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165367