https://www.taxtmi.com/caselaws?id=155391 Importing goods without the prescribed declaration in Form XXXI and accompanying documents under section 28-A of the U.P. Sales Tax Act, 1948 constituted a statutory contravention attracting penalty under section 15-A(1)(o). The text states that trip sheets and way bills alone did not satisfy the requirement, and that penalty was not automatic merely because documents were missing. However, where no satisfactory explanation was offered for the absence of the declaration, cash memo, bills and challans, the surrounding circumstances could justify an inference of intention to evade tax. On those facts, the penalty was sustained and the revision was rejected. en-us Tue, 17 Feb 1987 00:00:00 +0530 Wed, 04 Sep 2013 11:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155391 Importing goods without the prescribed declaration in Form XXXI and accompanying documents under section 28-A of the U.P. Sales Tax Act, 1948 constituted a statutory contravention attracting penalty under section 15-A(1)(o). The text states that trip sheets and way bills alone did not satisfy the requirement, and that penalty was not automatic merely because documents were missing. However, where no satisfactory explanation was offered for the absence of the declaration, cash memo, bills and challans, the surrounding circumstances could justify an inference of intention to evade tax. On those facts, the penalty was sustained and the revision was rejected. Case-Laws VAT and Sales Tax Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155391