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2017 (1) TMI 199 - HC - VAT and Sales TaxDeclaration form ST-18AA - notified goods - sec.78(2) of the Act read with R.53 of the RST Rules - imposition of penalty u/s 78(5) of the Act - Held that: - subclause (b)(iii) of clause (1) of Rule 53, prescribes that it covers person other than a registered dealer as well and in the instant case, if the goods are of a value exceeding ₹ 10,000/- or more for use, consumption or disposal within the State, declaration form ST-18AA completely filled in all respect in ink, was required to be carried. In the instant case, the vehicle was intercepted on 4.3.2000. R.53(1)(b)(iii) is applicable in the instant case, where it was mandatory for a person carrying goods above ₹ 10,000/- irrespective of status who was required to carry declaration form ST- 18AA and, therefore, at the time when the vehicle was moving, the said provision was in force and was deleted on 24.4.2000, and in my view the finding of the AO as well as Tax Board, is just and proper. Once the above rule prescribes that declaration form was required to be carried, is sufficient to hold that the same being not carried, penalty was inevitable. Petition dismissed - decided against petitioner.
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