https://www.taxtmi.com/caselaws?id=161575 Penalty under section 15A(1)(o) of the U.P. Sales Tax Act requires a clear finding of an attempt to evade tax; where the dealer produced the prescribed forms and transport documents at the check-post, disclosure was established and penalty could not rest on suspicion. The check-post authority's role under section 13A was limited to verifying accompanying documents and did not extend to deciding the true nature of the transaction. Whether the sale fell within section 6(2)(b) of the Central Sales Tax Act was a matter for assessment, not penalty proceedings. On that reasoning, the penalty order was unsustainable. en-us Mon, 03 Feb 2003 00:00:00 +0530 Sat, 01 Feb 2014 13:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161575 Penalty under section 15A(1)(o) of the U.P. Sales Tax Act requires a clear finding of an attempt to evade tax; where the dealer produced the prescribed forms and transport documents at the check-post, disclosure was established and penalty could not rest on suspicion. The check-post authority's role under section 13A was limited to verifying accompanying documents and did not extend to deciding the true nature of the transaction. Whether the sale fell within section 6(2)(b) of the Central Sales Tax Act was a matter for assessment, not penalty proceedings. On that reasoning, the penalty order was unsustainable. Case-Laws VAT and Sales Tax Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161575