https://www.taxtmi.com/caselaws?id=172039 An incomplete ST 18-A declaration form in transit proceedings can attract penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 where mandatory particulars such as description, quantity, weight or value are omitted, consistent with Guljag Industries on the compulsory nature of supporting declarations for goods in movement. At the same time, the assessee must be given an effective opportunity to explain alleged defects before any fresh penalty order is passed. The earlier orders were quashed and the matter was remitted for de novo consideration after hearing the dealer and examining the declaration form with supporting material. en-us Thu, 16 May 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172039 An incomplete ST 18-A declaration form in transit proceedings can attract penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 where mandatory particulars such as description, quantity, weight or value are omitted, consistent with Guljag Industries on the compulsory nature of supporting declarations for goods in movement. At the same time, the assessee must be given an effective opportunity to explain alleged defects before any fresh penalty order is passed. The earlier orders were quashed and the matter was remitted for de novo consideration after hearing the dealer and examining the declaration form with supporting material. Case-Laws VAT and Sales Tax Thu, 16 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172039