When there was no requirement of carrying such declaration form...
Court Rules Form ST-18A's Importance Reduced for Stock Transfers, Irrelevant if Blank or Filled.
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VAT and Sales TaxMay 11, 2013Case LawsHC
When there was no requirement of carrying such declaration form No. ST-18A in the case of stock transfer, then whether it was blank or filled looses significance. - HC