https://www.taxtmi.com/caselaws?id=335611 A blank or incomplete ST-18A declaration form does not satisfy the mandatory transport requirement under rule 53, and the presence of other transport documents does not cure that non-compliance. The text further notes that later authoritative decisions prevail over an earlier contrary Tax Board view, so reliance on the overruled precedent cannot support deletion of penalty. The operative principle stated is that failure to complete the statutory declaration form attracts penalty under section 78(5) where the prescribed compliance requirement is not met. en-us Thu, 03 Nov 2016 00:00:00 +0530 Tue, 06 Dec 2016 09:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335611 A blank or incomplete ST-18A declaration form does not satisfy the mandatory transport requirement under rule 53, and the presence of other transport documents does not cure that non-compliance. The text further notes that later authoritative decisions prevail over an earlier contrary Tax Board view, so reliance on the overruled precedent cannot support deletion of penalty. The operative principle stated is that failure to complete the statutory declaration form attracts penalty under section 78(5) where the prescribed compliance requirement is not met. Case-Laws VAT and Sales Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335611