https://www.taxtmi.com/caselaws?id=226232 Goods imported into Uttarakhand by road were required to accompany a declaration form duly verified in the prescribed manner under the U.P. Trade Tax framework continuing after reorganisation, and stock transfers also needed the supporting challan under the rules. A blank declaration form was insufficient because it did not show appropriation to the particular consignment and left open the possibility of misuse for another trip. The asserted mistake or inadvertence was not backed by clinching evidence, so seizure and penalty were treated as valid and the revision failed. en-us Tue, 27 Nov 2012 00:00:00 +0530 Wed, 30 Jul 2014 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226232 Goods imported into Uttarakhand by road were required to accompany a declaration form duly verified in the prescribed manner under the U.P. Trade Tax framework continuing after reorganisation, and stock transfers also needed the supporting challan under the rules. A blank declaration form was insufficient because it did not show appropriation to the particular consignment and left open the possibility of misuse for another trip. The asserted mistake or inadvertence was not backed by clinching evidence, so seizure and penalty were treated as valid and the revision failed. Case-Laws VAT and Sales Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226232