months.
(2) Blank declaration Forms ST 17, ST 17A, ST 17B, ST 17C
and ST 18A may be obtained from the assessing authorities on
payment ... statement of import
of goods in Form ST 18 along with the duplicate portions of the
Form ST 18A and in case original portion
months.
(2) Blank declaration Forms ST 17, ST 17A, ST 17B, ST 17C
and ST 18A may be obtained from the assessing authorities on
payment ... statement of import
of goods in Form ST 18 along with the duplicate portions of
the Form ST 18A and in case original portion
filled in. The Assessing Officer found that carrying of incomplete declaration Form ST-18A alongwith the goods in transit is the breach of the provisions ... moved from outside the State to inside the Stale. This declaration form ST-18A is being given by the consignee in advance to the consignor
produced all the documents including the bills, declaration forms etc. and the declaration Form ST 18A before the Assistant Commercial Taxes Officer, Flying Squad ... ST 18A is a mandatory requirement and since ST 18A is not completely filled up it is as good as no declaration Form had been
ground that the declaration in Form ST-18A accompanying the other relevant documents like Sale Invoice, Bill of Entry, Transport Receipt etc. was found blank ... 72151 and 72152 dtd.23.6.1999 and the declaration form ST 18A No.1108/20 and 1108/21 in which columns
Form ST 18A. Form ST 18 A was not found with that. But according to the Tax Board Form ST 18A was with the goods ... form, a form relevant for that case for avoiding suppression of facts of sale.
31. In the instant case Form ST 18A if filled
made out if the declaration in form No. ST 18A, ST 18AA, ST 18B or ST 18C are incompletely filled up or are even found ... ST 1 form under the Delhi Sales Tax Act , cannot be equated with the requirement of production of form No. ST 18A or such other
relevant papers were available with the transport vehicle but Form ST-18A though sent from Delhi Office with clear instruction to transport Company to inform ... papers were made available except Form No.ST-18A at the time of checking and Form ST-18A was made available immediately, on demand
carry, and that there
was no necessity of carrying declaration form ST-18A or
4
for that matter ST-18AA was also not required ... statement of
import of goods in form ST 18 along with the duplicate
portions of the form ST 18A and in case original portion
other form of power and, thus, as per exception Clause of Rule 53, reproduce herein below, such declaration form in ST-18A was not even ... assessee that such declaration form was not required, assessee furnished such duly filled-up declaration in Form No. ST-18A along-with the reply filed
