https://www.taxtmi.com/caselaws?id=159908 Penalty for contravention of the transit/form requirement under the U.P. Sales Tax Act is not justified on a mere technical breach. Where the goods were supported by an eligibility certificate, recorded in the assessee's books, tax had been paid, and the incorrect document description was found to be a bona fide mistake by the clearing agent, the absence of mala fides and of any intention to evade assessment or tax payment meant that only a nominal penalty could be sustained. The Tribunal's factual finding on lack of intent to evade was not shown to be perverse, so the reduction of penalty to a token amount was upheld. en-us Wed, 15 Apr 1998 00:00:00 +0530 Tue, 03 Dec 2013 17:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159908 Penalty for contravention of the transit/form requirement under the U.P. Sales Tax Act is not justified on a mere technical breach. Where the goods were supported by an eligibility certificate, recorded in the assessee's books, tax had been paid, and the incorrect document description was found to be a bona fide mistake by the clearing agent, the absence of mala fides and of any intention to evade assessment or tax payment meant that only a nominal penalty could be sustained. The Tribunal's factual finding on lack of intent to evade was not shown to be perverse, so the reduction of penalty to a token amount was upheld. Case-Laws VAT and Sales Tax Wed, 15 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159908