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2016 (6) TMI 858 - HC - VAT and Sales TaxLevy of penalty - vehicle was not carrying declaration Form ST-18A - violation of 78(2) read with Rule 53 of the Rajasthan Sales Tax Act, 1994. - Held that:- non carrying of declaration Form ST-18A and non filing of material particulars and it has also come to the conclusion that mens rea is not essential in such proceedings. - In the light of above non carrying of declaration form is a serious infirmity and also when it was not produced despite specific notice, - Levy of penalty confirmed.
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