https://www.taxtmi.com/caselaws?id=161566 Technical non-production of the declaration form at checking time can amount to a contravention of the transport control provisions, and seizure may still be valid where the goods correspond to the declaration and the authority has reason to believe there was breach of the transport requirements. By contrast, penalty cannot be imposed mechanically on a mere technical breach; it requires a clear, reasoned finding that the dealer evaded tax or intended to evade tax. Where the penalty order records no such finding, it is defective and must be reconsidered after hearing the assessee. en-us Tue, 08 Apr 2003 00:00:00 +0530 Fri, 31 Jan 2014 18:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161566 Technical non-production of the declaration form at checking time can amount to a contravention of the transport control provisions, and seizure may still be valid where the goods correspond to the declaration and the authority has reason to believe there was breach of the transport requirements. By contrast, penalty cannot be imposed mechanically on a mere technical breach; it requires a clear, reasoned finding that the dealer evaded tax or intended to evade tax. Where the penalty order records no such finding, it is defective and must be reconsidered after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161566