https://www.taxtmi.com/caselaws?id=172100 Notified goods in transit under the Rajasthan Sales Tax Act, 1994 had to be accompanied by the prescribed declaration form, and for gram (channa) moving from Rajasthan to another State, Form ST-18C was mandatory under the Rules and the 1999 notification. Tax-paid status did not remove that statutory requirement, so absence of the form constituted contravention attracting penalty under section 78(5). A natural justice objection was not available where a show-cause notice was issued, a reply was filed, and no further factual inquiry was shown to be necessary. en-us Fri, 08 Nov 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172100 Notified goods in transit under the Rajasthan Sales Tax Act, 1994 had to be accompanied by the prescribed declaration form, and for gram (channa) moving from Rajasthan to another State, Form ST-18C was mandatory under the Rules and the 1999 notification. Tax-paid status did not remove that statutory requirement, so absence of the form constituted contravention attracting penalty under section 78(5). A natural justice objection was not available where a show-cause notice was issued, a reply was filed, and no further factual inquiry was shown to be necessary. Case-Laws VAT and Sales Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172100