https://www.taxtmi.com/caselaws?id=251085 Failure to produce prescribed transport documents and the transit pass on interception of inter-State goods transport constitutes a statutory breach where the goods vehicle is required to carry and produce those papers at the check post on demand. Later production of Xerox copies without the entry check-post seal, signatures, or the required duplicate transit pass does not cure the violation. The statutory scheme under the transport and transit-pass provisions, read with the applicable rule, requires reporting, furnishing particulars, carrying the documents with the goods, and surrendering the transit pass. The penalty sustained by the First Appellate Authority was therefore upheld and the order setting it aside was found unsustainable. en-us Thu, 24 Apr 2014 00:00:00 +0530 Mon, 27 Jul 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251085 Failure to produce prescribed transport documents and the transit pass on interception of inter-State goods transport constitutes a statutory breach where the goods vehicle is required to carry and produce those papers at the check post on demand. Later production of Xerox copies without the entry check-post seal, signatures, or the required duplicate transit pass does not cure the violation. The statutory scheme under the transport and transit-pass provisions, read with the applicable rule, requires reporting, furnishing particulars, carrying the documents with the goods, and surrendering the transit pass. The penalty sustained by the First Appellate Authority was therefore upheld and the order setting it aside was found unsustainable. Case-Laws VAT and Sales Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251085