https://www.taxtmi.com/caselaws?id=164761 The Tribunal set aside the penalty imposed under Section 73 of the VAT Act, noting the petitioner's voluntary production of the way-bill within seven days and the absence of intent to evade tax. Emphasizing adherence to established legal principles, the Tribunal criticized revenue officials for not considering the lack of intent and acting mechanically. The application was allowed without costs, highlighting the importance of following Tribunal decisions unless contradicted by higher courts. en-us Thu, 12 Jun 2008 00:00:00 +0530 Wed, 30 Apr 2014 12:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164761 The Tribunal set aside the penalty imposed under Section 73 of the VAT Act, noting the petitioner's voluntary production of the way-bill within seven days and the absence of intent to evade tax. Emphasizing adherence to established legal principles, the Tribunal criticized revenue officials for not considering the lack of intent and acting mechanically. The application was allowed without costs, highlighting the importance of following Tribunal decisions unless contradicted by higher courts. Case-Laws VAT and Sales Tax Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164761