https://www.taxtmi.com/caselaws?id=162846 Penalty under the Madhya Pradesh General Sales Tax Act could not be sustained unless the department first proved the statutory preconditions for action: that taxable goods were stored or kept without accounting, with a view to surreptitious sale and tax evasion, and that such storage was in the dealer's own premises or in another person's premises with express or implied permission. Goods found at a transporter's garage did not satisfy those requirements on the record, because there was no proof of the dealer's knowledge, request for storage, or permission. Mere absence of form XXV-A and suspicion of collusion were insufficient, and penalty could not rest on conjecture. The penalty and revisional orders were therefore unsustainable and required fresh reconsideration. en-us Mon, 30 Jan 2006 00:00:00 +0530 Sat, 15 Mar 2014 14:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162846 Penalty under the Madhya Pradesh General Sales Tax Act could not be sustained unless the department first proved the statutory preconditions for action: that taxable goods were stored or kept without accounting, with a view to surreptitious sale and tax evasion, and that such storage was in the dealer's own premises or in another person's premises with express or implied permission. Goods found at a transporter's garage did not satisfy those requirements on the record, because there was no proof of the dealer's knowledge, request for storage, or permission. Mere absence of form XXV-A and suspicion of collusion were insufficient, and penalty could not rest on conjecture. The penalty and revisional orders were therefore unsustainable and required fresh reconsideration. Case-Laws VAT and Sales Tax Mon, 30 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162846