https://www.taxtmi.com/caselaws?id=168984 Carrying goods in transit with a blank Form ST 18A declaration did not satisfy the statutory requirement of proper declaration under section 78(2) of the Rajasthan Sales Tax Act. The blank form amounted to non-compliance with the transit declaration mandate, and such incomplete declaration was sufficient to attract penalty under section 78(5). The absence of an alleged intention to evade tax did not assist the assessee because the statutory condition itself was not met. The penalty was therefore justified. en-us Thu, 02 Jan 2014 00:00:00 +0530 Mon, 06 Apr 2015 20:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168984 Carrying goods in transit with a blank Form ST 18A declaration did not satisfy the statutory requirement of proper declaration under section 78(2) of the Rajasthan Sales Tax Act. The blank form amounted to non-compliance with the transit declaration mandate, and such incomplete declaration was sufficient to attract penalty under section 78(5). The absence of an alleged intention to evade tax did not assist the assessee because the statutory condition itself was not met. The penalty was therefore justified. Case-Laws VAT and Sales Tax Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168984