https://www.taxtmi.com/caselaws?id=164755 Penalty for alleged breach of transit documentation was held unsustainable where the goods were accompanied by bill, bilty and declaration form, satisfying the prescribed requirements, and the documents were not shown to be forged or false. The checking authority was confined to verifying the accompanying transit papers and could not go behind them to defeat the assessee's claim of a sale in transit under the Central Sales Tax Act. Non-entry of the transaction in the books at the time of checking was immaterial because the sale was not yet complete. The revision was allowed and the penalty order set aside. en-us Sun, 01 Apr 2007 00:00:00 +0530 Wed, 30 Apr 2014 12:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164755 Penalty for alleged breach of transit documentation was held unsustainable where the goods were accompanied by bill, bilty and declaration form, satisfying the prescribed requirements, and the documents were not shown to be forged or false. The checking authority was confined to verifying the accompanying transit papers and could not go behind them to defeat the assessee's claim of a sale in transit under the Central Sales Tax Act. Non-entry of the transaction in the books at the time of checking was immaterial because the sale was not yet complete. The revision was allowed and the penalty order set aside. Case-Laws VAT and Sales Tax Sun, 01 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164755