https://www.taxtmi.com/caselaws?id=155084 Criminal proceedings under section 482 CrPC may be quashed at the threshold only if the complaint and accompanying material, taken as they stand, disclose no offence. Allegations that false information was furnished about the despatch and destination of goods were sufficient to sustain the complaint under section 50(1)(j) of the Delhi Sales Tax Act, 1975. Defences based on trade practice, consignment sales, statutory exceptions under the Central Sales Tax Act, and absence of mens rea were treated as matters for trial and not for initial quashing. The petition for quashing was therefore not maintainable on the facts pleaded, and the proceedings were permitted to continue. en-us Wed, 01 Oct 1986 00:00:00 +0530 Sat, 31 Aug 2013 12:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155084 Criminal proceedings under section 482 CrPC may be quashed at the threshold only if the complaint and accompanying material, taken as they stand, disclose no offence. Allegations that false information was furnished about the despatch and destination of goods were sufficient to sustain the complaint under section 50(1)(j) of the Delhi Sales Tax Act, 1975. Defences based on trade practice, consignment sales, statutory exceptions under the Central Sales Tax Act, and absence of mens rea were treated as matters for trial and not for initial quashing. The petition for quashing was therefore not maintainable on the facts pleaded, and the proceedings were permitted to continue. Case-Laws VAT and Sales Tax Wed, 01 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155084