2000 (1) TMI 951 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court dismissed the revision against the Rajasthan Tax Board's judgment, upholding the Deputy Commissioner's decision to set aside a penalty imposed under section 22A(7) of the Rajasthan Sales Tax Act, 1954. The court ruled that separate declarations in form No. S.T. 18A for each invoice were not required, as long as the required undertaking was present for all goods in transit. The revision was dismissed with no costs.