https://www.taxtmi.com/caselaws?id=163738 Penalty under the U.P. Trade Tax Act was sustained where goods were intercepted in transit without the prescribed declaration form or supporting documents. Subsequent production of the form did not cure the default because compliance was required at the time of transport, and the inconsistent explanation for the missing papers supported an inference of tax evasion. On those facts, breach of the statutory documentation requirement justified penalty, and the challenge to the penalty order failed. en-us Wed, 14 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163738 Penalty under the U.P. Trade Tax Act was sustained where goods were intercepted in transit without the prescribed declaration form or supporting documents. Subsequent production of the form did not cure the default because compliance was required at the time of transport, and the inconsistent explanation for the missing papers supported an inference of tax evasion. On those facts, breach of the statutory documentation requirement justified penalty, and the challenge to the penalty order failed. Case-Laws VAT and Sales Tax Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163738