https://www.taxtmi.com/caselaws?id=157467 Penalty for non-production of form XXXI at a check-post under the U.P. Sales Tax Act is not automatic. Section 28-A and Rule 83 require prescribed documents to accompany transport, but detention under section 28-A(6) depends on an attempt to evade tax. Read harmoniously with section 15-A(1)(o), temporary non-production of the form, by itself, is insufficient where the dealer proves that the form was obtained before transportation and offers a satisfactory explanation accepted on record. On those facts, the penalty was not sustainable. en-us Tue, 09 Feb 1993 00:00:00 +0530 Sat, 05 Oct 2013 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157467 Penalty for non-production of form XXXI at a check-post under the U.P. Sales Tax Act is not automatic. Section 28-A and Rule 83 require prescribed documents to accompany transport, but detention under section 28-A(6) depends on an attempt to evade tax. Read harmoniously with section 15-A(1)(o), temporary non-production of the form, by itself, is insufficient where the dealer proves that the form was obtained before transportation and offers a satisfactory explanation accepted on record. On those facts, the penalty was not sustainable. Case-Laws VAT and Sales Tax Tue, 09 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157467