https://www.taxtmi.com/caselaws?id=159804 Penalty under section 15-A(1)(o) of the U.P. Sales Tax Act could not be imposed merely because goods were not accompanied by form 31 under section 28-A. The statutory scheme required material showing an intention to evade assessment or payment of tax, and the Tribunal erred by sustaining penalty on the technical omission alone without any finding of mens rea. The surrounding facts, including advance payment, prior purchase order, entry in the books of account, and accidental omission, negated evasion. The penalty was therefore deleted. en-us Tue, 10 Mar 1998 00:00:00 +0530 Mon, 02 Dec 2013 14:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159804 Penalty under section 15-A(1)(o) of the U.P. Sales Tax Act could not be imposed merely because goods were not accompanied by form 31 under section 28-A. The statutory scheme required material showing an intention to evade assessment or payment of tax, and the Tribunal erred by sustaining penalty on the technical omission alone without any finding of mens rea. The surrounding facts, including advance payment, prior purchase order, entry in the books of account, and accidental omission, negated evasion. The penalty was therefore deleted. Case-Laws VAT and Sales Tax Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159804