2000 (1) TMI 951

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..... Rajasthan Tax Board while upholding the judgment dated June 22, 1995 passed by the Deputy Commissioner (Appeals) has dismissed the appeal filed by the Revenue. 3.. The case of the Revenue is that, the assessing officer, a member of the Flying Squad, checked the vehicle No. HR-11/1099 on October 22, 1993 near Sardarsahar and found that the goods were accompanied with the requisite documents cont .....

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..... eclarations in form No. S.T. 18A for each article in respect of goods covered by separate invoice but carried in the same vehicle. The preliminary object of the declaration under form No. 18A is merely to secure undertaking of the importer of goods through the transporter for due payment of tax on dealing of such goods. Where such undertaking exists in the prescribed form in respect of all the goo .....

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