https://www.taxtmi.com/caselaws?id=164843 Penalty under the Karnataka Value Added Tax Act remained sustainable where iron and steel goods were moved without the prescribed delivery forms, because the vehicle was intercepted without mandatory VAT-505 or VAT-515 documents. The claimed character of the consignment as rejected goods was not established by the record, as the invoices and accompanying papers pointed to a sale transaction and the excise endorsement alone was insufficient to show otherwise. In these circumstances, the revisional authority was justified in restoring the penalty for breach of the statutory documentation requirement. en-us Mon, 27 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164843 Penalty under the Karnataka Value Added Tax Act remained sustainable where iron and steel goods were moved without the prescribed delivery forms, because the vehicle was intercepted without mandatory VAT-505 or VAT-515 documents. The claimed character of the consignment as rejected goods was not established by the record, as the invoices and accompanying papers pointed to a sale transaction and the excise endorsement alone was insufficient to show otherwise. In these circumstances, the revisional authority was justified in restoring the penalty for breach of the statutory documentation requirement. Case-Laws VAT and Sales Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164843