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2016 (9) TMI 1085 - HC - VAT and Sales TaxImposition of penalty @ 30% equivalent to the value of the goods under section 22-A(7) of the Rajasthan Sales Tax Act, 1954 - declaration in form ST-18-A - Sun Flower Oil carried from Shahbad to Jaipur - Held that: - section 22-A(7) of the Rajasthan Sales Tax Act Act, 1954 mandates that declaration form is required to be carried on by the vehicle in addition to the other documents. The decision in the case Assistant Commercial Taxes Officer Versus. Indian Oil Corporation Ltd [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT] is relied upon. No question of law found to be involved - a finding of fact based on documents on record - imposition of penalty upheld - petition dismissed - decided against appellant.
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