https://www.taxtmi.com/caselaws?id=161680 Section 28-A(4) of the U.P. Sales Tax Act was construed strictly as requiring endorsement of the declaration form by the next working day after goods were brought into the State as personal luggage, not after they reached the importer's destination. The Court refused to read additional words into the clear fiscal text and rejected the contrary interpretation. It also held that mens rea was not essential for this tax penalty, and since the statutory requirement had not been complied with, penalty was maintainable. However, the penalty amount was reduced on the facts to the amount of tax. en-us Thu, 22 Apr 2004 00:00:00 +0530 Tue, 04 Feb 2014 12:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161680 Section 28-A(4) of the U.P. Sales Tax Act was construed strictly as requiring endorsement of the declaration form by the next working day after goods were brought into the State as personal luggage, not after they reached the importer's destination. The Court refused to read additional words into the clear fiscal text and rejected the contrary interpretation. It also held that mens rea was not essential for this tax penalty, and since the statutory requirement had not been complied with, penalty was maintainable. However, the penalty amount was reduced on the facts to the amount of tax. Case-Laws VAT and Sales Tax Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161680