https://www.taxtmi.com/caselaws?id=159437 Strict compliance was required for transport of notified goods under the prescribed check-post procedure, and a photostat copy of form S.T. 18A did not satisfy the mandatory requirement because the original departmental form had to accompany the movement of goods. The assessee was therefore in breach of the statutory transport conditions. On penalty, the majority view treated the contravention as attracting strict or absolute liability, so proof of mala fide intention or mens rea was not necessary; the original penalty was restored and the reduction made by the appellate authorities was set aside. en-us Fri, 28 Mar 1997 00:00:00 +0530 Mon, 25 Nov 2013 14:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159437 Strict compliance was required for transport of notified goods under the prescribed check-post procedure, and a photostat copy of form S.T. 18A did not satisfy the mandatory requirement because the original departmental form had to accompany the movement of goods. The assessee was therefore in breach of the statutory transport conditions. On penalty, the majority view treated the contravention as attracting strict or absolute liability, so proof of mala fide intention or mens rea was not necessary; the original penalty was restored and the reduction made by the appellate authorities was set aside. Case-Laws VAT and Sales Tax Fri, 28 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159437