https://www.taxtmi.com/caselaws?id=189570 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 applies where goods are transported with an ST 18-A declaration containing blank or materially incomplete particulars. Rule 53 of the Rajasthan Sales Tax Rules, 1955 requires the declaration to be duly and completely filled, and discrepancies in the declaration, sale bills and builty support penal consequences. The liability is civil and does not require proof of mens rea. The owner of the goods falls within the persons liable under Section 78(5), including for the period before the amendment dated 22 March 2002. Accordingly, a defective declaration form can sustain penalty against the goods owner. 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 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 applies where goods are transported with an ST 18-A declaration containing blank or materially incomplete particulars. Rule 53 of the Rajasthan Sales Tax Rules, 1955 requires the declaration to be duly and completely filled, and discrepancies in the declaration, sale bills and builty support penal consequences. The liability is civil and does not require proof of mens rea. The owner of the goods falls within the persons liable under Section 78(5), including for the period before the amendment dated 22 March 2002. Accordingly, a defective declaration form can sustain penalty against the goods owner. Case-Laws VAT and Sales Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189570