https://www.taxtmi.com/caselaws?id=157738 Penalty for transporting goods without prescribed records could not be sustained solely on an inference of attempted evasion where the assessee had raised a specific plea that the goods were second sales and not taxable in his hands. The record showed that this taxability plea had been taken before the assessing authority and in appeal, but it had not been decided on merits. In these circumstances, defective transport documents were only a rebuttable basis for inferring evasion, and the authority had to first determine whether the goods were exigible to tax in the assessee's hands. The matter was remitted for fresh consideration of that plea before penalty could be upheld. en-us Wed, 11 Aug 1993 00:00:00 +0530 Thu, 10 Oct 2013 13:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157738 Penalty for transporting goods without prescribed records could not be sustained solely on an inference of attempted evasion where the assessee had raised a specific plea that the goods were second sales and not taxable in his hands. The record showed that this taxability plea had been taken before the assessing authority and in appeal, but it had not been decided on merits. In these circumstances, defective transport documents were only a rebuttable basis for inferring evasion, and the authority had to first determine whether the goods were exigible to tax in the assessee's hands. The matter was remitted for fresh consideration of that plea before penalty could be upheld. Case-Laws VAT and Sales Tax Wed, 11 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157738