Detention and penalty for transporting supari and elaichi without Form 49 set aside as no tax evasion shown Whether detention and penalty for transporting supari and elaichi without Form No.49 under the M.P. VAT Act, 2002 could be sustained turned on the ...
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Detention and penalty for transporting supari and elaichi without Form 49 set aside as no tax evasion shown
Whether detention and penalty for transporting supari and elaichi without Form No.49 under the M.P. VAT Act, 2002 could be sustained turned on the applicability of the Explanation to s.57(8), which deems absence of violation of s.57(2) where there is no attempt to evade tax. The HC held that, since no tax evasion was established, the statutory deeming provision applied and the appellate authority erred in affirming the penalty without considering the Explanation; the question of law was accordingly answered in favour of the assessee. The SC declined to entertain the special leave petitions and dismissed them, leaving the HC determination undisturbed.
The Court declined to exercise its discretionary jurisdiction under Article 136, stating: "In view of the facts obtained, we are not inclined to entertain these petitions." Consequently, "the special leave petitions are dismissed." No substantive adjudication on merits or declaration of law is recorded in the order. All "pending application(s), if any, shall stand disposed of."
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