https://www.taxtmi.com/caselaws?id=163817 Penalty under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 could not be sustained merely because goods were not accompanied by the declaration form. The Court applied the principle that the revenue must establish an attempt to evade tax before seizure or penalty can be upheld, and found that the bill and builty were produced at the check-post while the only lapse was non-production of the form, which by itself was insufficient. The penalty order was therefore liable to be quashed in favour of the assessee. en-us Thu, 11 Jan 2007 00:00:00 +0530 Fri, 11 Apr 2014 11:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163817 Penalty under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 could not be sustained merely because goods were not accompanied by the declaration form. The Court applied the principle that the revenue must establish an attempt to evade tax before seizure or penalty can be upheld, and found that the bill and builty were produced at the check-post while the only lapse was non-production of the form, which by itself was insufficient. The penalty order was therefore liable to be quashed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163817