https://www.taxtmi.com/caselaws?id=158483 Penalty under section 15-A(1)(o) of the U.P. Trade Tax Act is not justified where the consignment is covered by genuine transport and commercial documents and the statutory form is produced before seizure or its temporary absence is satisfactorily explained by transhipment. The dealer cannot be penalised merely on the driver's alleged conduct or statement unless there is evidence linking that conduct to the dealer and showing intent to evade tax. On the stated facts, the record did not disclose an attempt to evade assessment or tax, so the penalty was quashed in full. en-us Mon, 18 Dec 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158483 Penalty under section 15-A(1)(o) of the U.P. Trade Tax Act is not justified where the consignment is covered by genuine transport and commercial documents and the statutory form is produced before seizure or its temporary absence is satisfactorily explained by transhipment. The dealer cannot be penalised merely on the driver's alleged conduct or statement unless there is evidence linking that conduct to the dealer and showing intent to evade tax. On the stated facts, the record did not disclose an attempt to evade assessment or tax, so the penalty was quashed in full. Case-Laws VAT and Sales Tax Mon, 18 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158483