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2013 (5) TMI 764 - HC - VAT and Sales TaxRequirement of carrying declaration form No. ST-18A - Held that:- The goods were transmitted on September 20, 1996 and the transaction is prior to March 20, 2000, therefore, notification is squarely applicable to the facts and circumstances of the present case when there was no requirement of carrying such declaration form No. ST-18A in the case of stock transfer, branch transfer/depot transfer and SOS transfer then whether it was blank or filled loses significance. Thus no question of law arises and no illegality, irregularity or perversity is made out in the judgment of the Tax Board, as such, no interference is called for by this court in this revision petition and the same is accordingly dismissed. The stay application stands dismissed.
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