https://www.taxtmi.com/caselaws?id=251438 Under the M.P. Commercial Tax Act, 1994, failure to carry prescribed declaration forms at a check-post can raise a rebuttable presumption of intent to evade tax, but penalty must still rest on the facts of the case. Where the invoices and accompanying documents contained the relevant particulars, the missing declarations were later produced, and no satisfactory finding of mala fides, dishonest conduct, or conscious evasion was recorded, the breach was treated as technical and venial. On that basis, the penalty orders were held unsustainable and were quashed. en-us Thu, 08 Aug 2013 00:00:00 +0530 Mon, 15 Sep 2014 08:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251438 Under the M.P. Commercial Tax Act, 1994, failure to carry prescribed declaration forms at a check-post can raise a rebuttable presumption of intent to evade tax, but penalty must still rest on the facts of the case. Where the invoices and accompanying documents contained the relevant particulars, the missing declarations were later produced, and no satisfactory finding of mala fides, dishonest conduct, or conscious evasion was recorded, the breach was treated as technical and venial. On that basis, the penalty orders were held unsustainable and were quashed. Case-Laws VAT and Sales Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251438