https://www.taxtmi.com/caselaws?id=189570 Transport of goods with an ST 18-A declaration form left materially incomplete, together with corresponding discrepancies in the sale bills and builty, attracts penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994. Rule 53 of the Rajasthan Sales Tax Rules, 1955 requires the declaration form to be duly and completely filled, and strict civil liability applies where material particulars are missing; mens rea is not a necessary ingredient. The note also states that liability under Section 78(5) extends to the owner of the goods, including for the period before the 22.3.2002 amendment. en-us Tue, 22 Sep 2015 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189570 Transport of goods with an ST 18-A declaration form left materially incomplete, together with corresponding discrepancies in the sale bills and builty, attracts penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994. Rule 53 of the Rajasthan Sales Tax Rules, 1955 requires the declaration form to be duly and completely filled, and strict civil liability applies where material particulars are missing; mens rea is not a necessary ingredient. The note also states that liability under Section 78(5) extends to the owner of the goods, including for the period before the 22.3.2002 amendment. Case-Laws VAT and Sales Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189570