https://www.taxtmi.com/caselaws?id=163793 Penalty for alleged misdescription of goods was unsustainable where the declaration form, bill and builty were produced at the check-post and the transaction was fully disclosed. The record showed that no sample of the goods was taken for verification despite doubt about their nature, and a mere difference of opinion on description or quality could not, by itself, establish an attempt to evade tax. In the absence of material showing deliberate concealment or evasion, the statutory basis for penalty under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 was not made out, and the penalty was quashed. en-us Fri, 06 Apr 2007 00:00:00 +0530 Wed, 09 Apr 2014 16:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163793 Penalty for alleged misdescription of goods was unsustainable where the declaration form, bill and builty were produced at the check-post and the transaction was fully disclosed. The record showed that no sample of the goods was taken for verification despite doubt about their nature, and a mere difference of opinion on description or quality could not, by itself, establish an attempt to evade tax. In the absence of material showing deliberate concealment or evasion, the statutory basis for penalty under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 was not made out, and the penalty was quashed. Case-Laws VAT and Sales Tax Fri, 06 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163793