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2017 (1) TMI 201 - HC - VAT and Sales TaxImposition of penalty u/s 22(a)(7) of the RST Act, 1994 - notified goods - declaration form ST-18A - Held that: - R.53 of the RST Act is quite clear and it envisages that even in a case of import from outside the State, declaration form ST- 18A is required to be produced and in the instant case admittedly the declaration form ST-18A was neither produced at the time of the vehicle being searched or even later-on, on a show cause notice. The judgment of Larger Bench of this court in the case of Indian Oil [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT] is squarely applicable to the facts of the case, where it was held that if the declaration form is not produced or not found in a case, it can safely be held that the goods were being transported with the intention of evasion of tax. Penalty sustains - petition allowed - decided in favor of petitioner.
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