https://www.taxtmi.com/caselaws?id=158921 The High Court allowed the revision, quashing the penalty imposed under section 15-A(1)(o) of the Sales Tax Act for failure to submit form No. 31. The court held that penalties for unintentional technical violations without intent to evade tax were not justifiable. Emphasizing that penalties should be reserved for deliberate defiance, the court directed the refund of the penalty amount and emphasized the importance of intent in imposing penalties under the Sales Tax Act. en-us Wed, 08 May 1996 00:00:00 +0530 Mon, 11 Nov 2013 12:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158921 The High Court allowed the revision, quashing the penalty imposed under section 15-A(1)(o) of the Sales Tax Act for failure to submit form No. 31. The court held that penalties for unintentional technical violations without intent to evade tax were not justifiable. Emphasizing that penalties should be reserved for deliberate defiance, the court directed the refund of the penalty amount and emphasized the importance of intent in imposing penalties under the Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 08 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158921