TMI Blog2002 (11) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal preferred against the order of the Deputy Commissioner (Appeals), Jaipur who had set aside the order imposing penalty for not carrying form No. 18A along with the goods which were transported from one State to another. 2.. Thus the controversy which arises herein is whether the respondent-dealer could be penalised for not carrying form No. S.T. 18A which is a declaration for importing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the State for purposes mentioned in rule 52 and hold myself/ourselves liable for payment of tax as per law to the Government on the sale thereof." 3.. From a perusal of this form it is clear that the whole idea of carrying this form is that a dealer may not be allowed to sell off the goods without paying the sales tax to the State to which the goods have been imported. The declaration also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . S.T. 18A and therefore, the dishonest intention was rightly inferred by the officer checking the vehicle in order to detect evasion from payment of sales tax. 5.. This matter is still at the admission stage, but I do not feel impressed with the arguments advanced by the petitioner s advocate and hence, I do not feel the need to summon the respondent-dealer to this Court for contesting this rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onest intention on the part of the respondentdealer cannot be reasonably inferred. In a situation of this nature even if remotely it could be inferred that the dealer had deliberately avoided carrying form No. 18A and the goods were also not accompanied with the other documents of carriage from outside the State perhaps something could be inferred against the dealer, but in view of the fact that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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