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Who is required to declare the goods (consignment in the Railway train) - PVAT - U/s 51 (at the relevant time) the declaration in terms of the first proviso to Section 51(2) is required to be furnished only by the owner or person in charge of a goods vehicle in respect of goods as are being carried in the goods vehicle for the purpose as mentioned in the first proviso - HC

VAT and Sales Tax - Who is required to declare the goods (consignment in the Railway train) - PVAT - U/s 51 (at the relevant time), the declaration in terms of the first proviso to Section 51(2) is re .....

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