https://www.taxtmi.com/caselaws?id=160113 Penalty could not be sustained where the transport declaration form had expired, because the accompanying delivery note and declaration still disclosed the full particulars of the consignment. Expiry of the form did not make it void ab initio, as it remained capable of validation by the competent officer. On the facts, the documents showed the transaction transparently and did not support any inference of intent to evade tax. The absence of mens rea to evade tax therefore defeated the penalty. en-us Thu, 02 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 18:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160113 Penalty could not be sustained where the transport declaration form had expired, because the accompanying delivery note and declaration still disclosed the full particulars of the consignment. Expiry of the form did not make it void ab initio, as it remained capable of validation by the competent officer. On the facts, the documents showed the transaction transparently and did not support any inference of intent to evade tax. The absence of mens rea to evade tax therefore defeated the penalty. Case-Laws VAT and Sales Tax Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160113