https://www.taxtmi.com/caselaws?id=164582 Penalty for breach of transit requirements under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 cannot be sustained on mere proof of violation of section 28A. Where the goods intercepted are the dealer's own raw material and the authorities record that the papers were left behind by mistake, the absence of intention to evade tax defeats penalty. Mere procedural non-compliance is insufficient without evidence of evasion, and the assessee succeeded on the factual findings accepted by the appellate authority and Tribunal. en-us Tue, 08 May 2007 00:00:00 +0530 Sat, 26 Apr 2014 12:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164582 Penalty for breach of transit requirements under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 cannot be sustained on mere proof of violation of section 28A. Where the goods intercepted are the dealer's own raw material and the authorities record that the papers were left behind by mistake, the absence of intention to evade tax defeats penalty. Mere procedural non-compliance is insufficient without evidence of evasion, and the assessee succeeded on the factual findings accepted by the appellate authority and Tribunal. Case-Laws VAT and Sales Tax Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164582