https://www.taxtmi.com/caselaws?id=164710 The Appellate Tribunal upheld the legality of the seizure of goods due to non-production of the required way-bill but found the penalty imposition invalid as there was no evidence of intent to evade tax. The Tribunal directed the refund of the penalty amount, emphasizing the importance of considering intention before imposing penalties under tax laws. en-us Fri, 29 Aug 2008 00:00:00 +0530 Tue, 29 Apr 2014 15:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164710 The Appellate Tribunal upheld the legality of the seizure of goods due to non-production of the required way-bill but found the penalty imposition invalid as there was no evidence of intent to evade tax. The Tribunal directed the refund of the penalty amount, emphasizing the importance of considering intention before imposing penalties under tax laws. Case-Laws VAT and Sales Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164710