https://www.taxtmi.com/caselaws?id=258690 A blank declaration form was treated as equivalent to no declaration form in interception proceedings under the Rajasthan Value Added Tax Act, 2003, and supporting bills, vouchers and bilty did not cure that defect. Goods were held to remain "in movement" while still under the transporter's control; partial arrival at the destination or partial unloading did not by itself end the movement before full delivery. On that factual and legal basis, the objection under section 76(2) was rejected and the penalty was upheld. en-us Fri, 06 Feb 2015 00:00:00 +0530 Mon, 07 Mar 2016 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258690 A blank declaration form was treated as equivalent to no declaration form in interception proceedings under the Rajasthan Value Added Tax Act, 2003, and supporting bills, vouchers and bilty did not cure that defect. Goods were held to remain "in movement" while still under the transporter's control; partial arrival at the destination or partial unloading did not by itself end the movement before full delivery. On that factual and legal basis, the objection under section 76(2) was rejected and the penalty was upheld. Case-Laws VAT and Sales Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258690