https://www.taxtmi.com/caselaws?id=173819 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not sustainable for non-carrying of Form ST-18A where stock-transfer goods were moved before the 20.03.2000 notification made that form mandatory. The relevant transit on 22.10.1997 was governed by the pre-notification position, so the absence of Form ST-18A alone could not justify penalty when the other documents were in order. On those facts, deletion of the penalty was consistent with law and stood in favour of the assessee. en-us Thu, 21 Mar 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173819 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not sustainable for non-carrying of Form ST-18A where stock-transfer goods were moved before the 20.03.2000 notification made that form mandatory. The relevant transit on 22.10.1997 was governed by the pre-notification position, so the absence of Form ST-18A alone could not justify penalty when the other documents were in order. On those facts, deletion of the penalty was consistent with law and stood in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173819