9911796707
TMI Blog2014 (1) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... on record it is apparent that the goods in transit albeit accompanied, inter alia, by a declaration form ST 18A was not compliance in law as the declaration form ST 18A was absolutely blank. The issues of goods in transit with blank/incomplete declaration form ST 18A/18C has been considered by the honourable Supreme Court in the case of Guljag Industries v. Commercial Taxes Officer [2007 (8) TMI 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February 10, 2001 by the Assistant Commercial Taxes Officer, Document Collection Centre, Shajahapur (Alwar). Albeit the bill and bilty showing details of goods as also statutory requisite declaration under form ST 18A were found accompanying with the vehicle in transit, the declaration form was found to be blank. A notice was thereupon issued by the assessing authority proposing to levy penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is apparent that the goods in transit albeit accompanied, inter alia, by a declaration form ST 18A was not compliance in law as the declaration form ST 18A was absolutely blank. The issues of goods in transit with blank/incomplete declaration form ST 18A/18C has been considered by the honourable Supreme Court in the case of Guljag Industries v. Commercial Taxes Officer [2007] 9 VST 1 (SC) ; [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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