https://www.taxtmi.com/caselaws?id=161451 Goods in transit that are not fully covered by the prescribed delivery note may be treated as conscious suppression and an attempt to evade tax, even where the dealer later explains the omission as a clerical mistake or branch transfer. On the facts, the vehicle carried goods far exceeding the value stated in the delivery note, supported only by packing slips, so the penalty for evasion was sustained. The Court nevertheless held that the maximum penalty was not justified in the circumstances and reduced it to one and a half times the tax sought to be evaded. en-us Fri, 07 Dec 2001 00:00:00 +0530 Wed, 29 Jan 2014 12:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161451 Goods in transit that are not fully covered by the prescribed delivery note may be treated as conscious suppression and an attempt to evade tax, even where the dealer later explains the omission as a clerical mistake or branch transfer. On the facts, the vehicle carried goods far exceeding the value stated in the delivery note, supported only by packing slips, so the penalty for evasion was sustained. The Court nevertheless held that the maximum penalty was not justified in the circumstances and reduced it to one and a half times the tax sought to be evaded. Case-Laws VAT and Sales Tax Fri, 07 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161451