https://www.taxtmi.com/caselaws?id=162091 Revision under section 86 was treated as maintainable where the Tax Board set aside penalty, allowing the Revenue to seek scrutiny on merits. On transit documents, a blank or incompletely filled ST 18A form did not by itself justify detention of goods or penalty under section 78(5) when the bill, bilty and other prescribed papers were genuine and supplied the required particulars. The provision was treated as an anti-evasion measure, and penalty required some prima facie material of mens rea or tax evasion rather than a mere technical lapse. en-us Thu, 15 Sep 2005 00:00:00 +0530 Sat, 15 Feb 2014 18:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162091 Revision under section 86 was treated as maintainable where the Tax Board set aside penalty, allowing the Revenue to seek scrutiny on merits. On transit documents, a blank or incompletely filled ST 18A form did not by itself justify detention of goods or penalty under section 78(5) when the bill, bilty and other prescribed papers were genuine and supplied the required particulars. The provision was treated as an anti-evasion measure, and penalty required some prima facie material of mens rea or tax evasion rather than a mere technical lapse. Case-Laws VAT and Sales Tax Thu, 15 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162091