https://www.taxtmi.com/caselaws?id=184908 No penalty was leviable for carrying a blank Form ST-18A where the goods were transported as a stock transfer before the notification dated 30.03.2000. The pre-30.03.2000 notification regime did not require Form ST-18A to be carried for stock transfer, branch transfer, depot transfer or SOS transfer, so the blank form could not sustain penalty on these facts. The Revenue's relied-upon earlier decision was held inapplicable because it did not govern the applicable pre-notification regime. en-us Fri, 27 Mar 2015 00:00:00 +0530 Mon, 25 Jul 2016 10:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184908 No penalty was leviable for carrying a blank Form ST-18A where the goods were transported as a stock transfer before the notification dated 30.03.2000. The pre-30.03.2000 notification regime did not require Form ST-18A to be carried for stock transfer, branch transfer, depot transfer or SOS transfer, so the blank form could not sustain penalty on these facts. The Revenue's relied-upon earlier decision was held inapplicable because it did not govern the applicable pre-notification regime. Case-Laws VAT and Sales Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184908