https://www.taxtmi.com/caselaws?id=163698 Goods brought into West Bengal without the prescribed way-bill were treated as a contravention of the statutory production and endorsement requirements, and the consignee was found to have imported and taken delivery of the consignment on the basis of the railway receipt and accompanying documents. Even so, penalty was considered unsustainable where the goods were duly recorded in the books of account and stock register, indicating no likelihood of tax evasion. The commentary therefore treats a technical breach of the way-bill provisions as insufficient for penalty under a taxing statute in the absence of dishonest intention, conscious disregard of law, or mala fide motive. en-us Tue, 13 Jun 2006 00:00:00 +0530 Mon, 07 Apr 2014 17:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163698 Goods brought into West Bengal without the prescribed way-bill were treated as a contravention of the statutory production and endorsement requirements, and the consignee was found to have imported and taken delivery of the consignment on the basis of the railway receipt and accompanying documents. Even so, penalty was considered unsustainable where the goods were duly recorded in the books of account and stock register, indicating no likelihood of tax evasion. The commentary therefore treats a technical breach of the way-bill provisions as insufficient for penalty under a taxing statute in the absence of dishonest intention, conscious disregard of law, or mala fide motive. Case-Laws VAT and Sales Tax Tue, 13 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163698