https://www.taxtmi.com/caselaws?id=169079 Goods in movement into Rajasthan must be accompanied by the prescribed declaration and transport documents under Section 78(2)(a) of the Rajasthan Sales Tax Act, 1994. Where the driver had no accompanying documents at interception or in response to notice, the requirement of strict compliance was violated and penalty under Section 78(5) was attracted. The assessee's contention that the goods were agricultural produce or formed part of an inter-State transaction did not displace the statutory obligation to carry the prescribed papers. Penalty was therefore held leviable for non-production of Form ST 18A and related documents. en-us Tue, 03 Dec 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169079 Goods in movement into Rajasthan must be accompanied by the prescribed declaration and transport documents under Section 78(2)(a) of the Rajasthan Sales Tax Act, 1994. Where the driver had no accompanying documents at interception or in response to notice, the requirement of strict compliance was violated and penalty under Section 78(5) was attracted. The assessee's contention that the goods were agricultural produce or formed part of an inter-State transaction did not displace the statutory obligation to carry the prescribed papers. Penalty was therefore held leviable for non-production of Form ST 18A and related documents. Case-Laws VAT and Sales Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169079