https://www.taxtmi.com/caselaws?id=164758 The court upheld the decisions of the lower authorities, emphasizing the exemption for goods purchased for manufacturing purposes and dismissed the revision petition challenging the penalty imposition under section 22A(7) of the Act of 1954 for goods not accompanied by necessary documents during transit. The court found the penalty unjustified as the goods were intended for production, not sale, falling under the exemption provided by rule 62A(3) of the Rules of 1955. The court highlighted the irrelevance of mens rea in this context and distinguished the case from previous judgments cited by the petitioner's counsel. en-us Tue, 28 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164758 The court upheld the decisions of the lower authorities, emphasizing the exemption for goods purchased for manufacturing purposes and dismissed the revision petition challenging the penalty imposition under section 22A(7) of the Act of 1954 for goods not accompanied by necessary documents during transit. The court found the penalty unjustified as the goods were intended for production, not sale, falling under the exemption provided by rule 62A(3) of the Rules of 1955. The court highlighted the irrelevance of mens rea in this context and distinguished the case from previous judgments cited by the petitioner's counsel. Case-Laws VAT and Sales Tax Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164758