https://www.taxtmi.com/caselaws?id=154990 Transit-pass penalty provisions under the U.P. sales tax regime were treated as a valid anti-evasion measure and not invalid under Articles 301 or 19(1)(g), because they were ancillary to enforcing the fiscal scheme. At the same time, penalty was held not to follow automatically from a truck reaching the exit check post late; the authority had to issue notice, examine the explanation for delay, and decide only after inquiry and satisfaction that the explanation was unsatisfactory. Where the goods were intact and the delay was reasonably explained, penalty was not warranted. en-us Tue, 15 Oct 1985 00:00:00 +0530 Fri, 30 Aug 2013 18:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154990 Transit-pass penalty provisions under the U.P. sales tax regime were treated as a valid anti-evasion measure and not invalid under Articles 301 or 19(1)(g), because they were ancillary to enforcing the fiscal scheme. At the same time, penalty was held not to follow automatically from a truck reaching the exit check post late; the authority had to issue notice, examine the explanation for delay, and decide only after inquiry and satisfaction that the explanation was unsatisfactory. Where the goods were intact and the delay was reasonably explained, penalty was not warranted. Case-Laws VAT and Sales Tax Tue, 15 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154990