https://www.taxtmi.com/caselaws?id=158608 Penalty for transporting goods without Form 39 was unsustainable where the movement was pursuant to genuine sale transactions and no intention to evade tax was shown. Mere non-accompaniment of the form amounted only to a technical breach; in taxing penalty proceedings, the authority must prove deliberate defiance of law, contumacious conduct, dishonesty, or conscious disregard of statutory duty. As those elements were absent, the penalty was set aside and the revisional order restoring it was quashed. en-us Mon, 16 Jun 1997 00:00:00 +0530 Fri, 01 Nov 2013 15:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158608 Penalty for transporting goods without Form 39 was unsustainable where the movement was pursuant to genuine sale transactions and no intention to evade tax was shown. Mere non-accompaniment of the form amounted only to a technical breach; in taxing penalty proceedings, the authority must prove deliberate defiance of law, contumacious conduct, dishonesty, or conscious disregard of statutory duty. As those elements were absent, the penalty was set aside and the revisional order restoring it was quashed. Case-Laws VAT and Sales Tax Mon, 16 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158608