https://www.taxtmi.com/caselaws?id=157418 Penalty proceedings under section 29-CC of the M.P. General Sales Tax Act, 1958 require an actual statutory default, such as absence of required documents, improper documents, or missing declaration copy. Where inspection shows that the transporter carried the necessary documents in order, a mere deviation from the normal route does not create a lawful basis for penalty. The notice initiating proceedings was therefore unsustainable and was quashed, along with consequential action. en-us Mon, 21 Mar 1994 00:00:00 +0530 Sat, 05 Oct 2013 14:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157418 Penalty proceedings under section 29-CC of the M.P. General Sales Tax Act, 1958 require an actual statutory default, such as absence of required documents, improper documents, or missing declaration copy. Where inspection shows that the transporter carried the necessary documents in order, a mere deviation from the normal route does not create a lawful basis for penalty. The notice initiating proceedings was therefore unsustainable and was quashed, along with consequential action. Case-Laws VAT and Sales Tax Mon, 21 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157418