https://www.taxtmi.com/caselaws?id=338190 Under the unamended Section 51(2) of the Punjab Value Added Tax Act, 2005, the first proviso requiring a declaration applies only when goods are carried in a goods vehicle. Read with subsections (3), (4), (6) and (7), and supported by Rules 63 and 64 and Form VAT-12, the provision is confined to the owner or person in charge of the goods vehicle and does not create a standalone obligation for transport by other modes such as rail. On that interpretation, detention and penalty proceedings were without jurisdiction, and the appellant succeeded. en-us Mon, 19 Dec 2016 00:00:00 +0530 Sat, 28 Jan 2017 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338190 Under the unamended Section 51(2) of the Punjab Value Added Tax Act, 2005, the first proviso requiring a declaration applies only when goods are carried in a goods vehicle. Read with subsections (3), (4), (6) and (7), and supported by Rules 63 and 64 and Form VAT-12, the provision is confined to the owner or person in charge of the goods vehicle and does not create a standalone obligation for transport by other modes such as rail. On that interpretation, detention and penalty proceedings were without jurisdiction, and the appellant succeeded. Case-Laws VAT and Sales Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338190