https://www.taxtmi.com/caselaws?id=156067 Penalty under section 7(5) of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 cannot be sustained merely because the duplicate copy of bills was not sealed or preserved in the prescribed manner. Section 7(1) requires the registered dealer to include the prescribed statutory statement in the bill itself, and penalty arises only when that statement is omitted and evasion of entry tax is thereby facilitated. Rule 7 governs the manner of recording the statement and the preservation of the counterfoil or duplicate bill, but the duplicate-bill requirement is distinct from the obligation to make the statutory statement. The reference was answered in favour of the assessee, and the Tribunal's view attracting penalty was not justified. en-us Fri, 18 Aug 1989 00:00:00 +0530 Thu, 12 Sep 2013 18:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156067 Penalty under section 7(5) of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 cannot be sustained merely because the duplicate copy of bills was not sealed or preserved in the prescribed manner. Section 7(1) requires the registered dealer to include the prescribed statutory statement in the bill itself, and penalty arises only when that statement is omitted and evasion of entry tax is thereby facilitated. Rule 7 governs the manner of recording the statement and the preservation of the counterfoil or duplicate bill, but the duplicate-bill requirement is distinct from the obligation to make the statutory statement. The reference was answered in favour of the assessee, and the Tribunal's view attracting penalty was not justified. Case-Laws VAT and Sales Tax Fri, 18 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156067