https://www.taxtmi.com/caselaws?id=337119 A statutory declaration form was mandatory for transporting notified goods for use within the State, and non-production of ST-18AA attracted penalty because Rule 53 required the form to be carried by a person other than a registered dealer importing such goods. The rectification application was also held maintainable because Section 37 permits correction of a mistake apparent from the record, including one revealed by a subsequent binding judgment, and the application was filed and decided within the prescribed limitation periods. The impugned order sustaining the penalty and rejecting the challenge disclosed no legal infirmity. en-us Fri, 25 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337119 A statutory declaration form was mandatory for transporting notified goods for use within the State, and non-production of ST-18AA attracted penalty because Rule 53 required the form to be carried by a person other than a registered dealer importing such goods. The rectification application was also held maintainable because Section 37 permits correction of a mistake apparent from the record, including one revealed by a subsequent binding judgment, and the application was filed and decided within the prescribed limitation periods. The impugned order sustaining the penalty and rejecting the challenge disclosed no legal infirmity. Case-Laws VAT and Sales Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337119