https://www.taxtmi.com/caselaws?id=337121 The court upheld the penalty imposed under Section 22(a)(7) of the RST Act, 1994 for non-production of declaration form ST-18A. Despite contradictions in statements regarding goods delivery, the court emphasized the mandatory nature of the declaration form even for goods imported from outside the State. The penalty initially upheld by the Dy. Commissioner (Appeals) was later deleted by the Tax Board, but the court reinstated it, citing statutory provisions and emphasizing compliance with the declaration form requirement. en-us Fri, 25 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337121 The court upheld the penalty imposed under Section 22(a)(7) of the RST Act, 1994 for non-production of declaration form ST-18A. Despite contradictions in statements regarding goods delivery, the court emphasized the mandatory nature of the declaration form even for goods imported from outside the State. The penalty initially upheld by the Dy. Commissioner (Appeals) was later deleted by the Tax Board, but the court reinstated it, citing statutory provisions and emphasizing compliance with the declaration form requirement. Case-Laws VAT and Sales Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337121