https://www.taxtmi.com/caselaws?id=329149 Non-carrying and non-production of declaration Form ST-18A for taxable goods in transit justified penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994. The mandatory nature of the declaration form under Section 78(2) read with Rule 53 meant that failure to produce it at interception or after notice constituted a serious contravention. The Court further noted that, even before the 22.03.2002 amendment, the provision was wide enough to cover the owner and that the penalty was a civil liability not dependent on mens rea. The explanations offered were found untenable, and the penalty was held rightly leviable. en-us Wed, 30 Sep 2015 00:00:00 +0530 Thu, 23 Jun 2016 13:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329149 Non-carrying and non-production of declaration Form ST-18A for taxable goods in transit justified penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994. The mandatory nature of the declaration form under Section 78(2) read with Rule 53 meant that failure to produce it at interception or after notice constituted a serious contravention. The Court further noted that, even before the 22.03.2002 amendment, the provision was wide enough to cover the owner and that the penalty was a civil liability not dependent on mens rea. The explanations offered were found untenable, and the penalty was held rightly leviable. Case-Laws VAT and Sales Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329149