https://www.taxtmi.com/caselaws?id=168046 Penalty for breach of section 28A of the U.P. Trade Tax Act could not be sustained unless the authority recorded a clear finding of intention to evade tax. The Court rejected the view that mens rea was unnecessary under section 15A(1)(o), and held that the assessee's exempt status, acceptance of books, and absence of any finding of tax evasion defeated the penalty. The blank transport form was treated as a procedural lapse only, not a sufficient basis by itself to impose penalty. The penalty was deleted and the revision was allowed. en-us Thu, 05 Jan 2012 00:00:00 +0530 Fri, 09 Jan 2015 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168046 Penalty for breach of section 28A of the U.P. Trade Tax Act could not be sustained unless the authority recorded a clear finding of intention to evade tax. The Court rejected the view that mens rea was unnecessary under section 15A(1)(o), and held that the assessee's exempt status, acceptance of books, and absence of any finding of tax evasion defeated the penalty. The blank transport form was treated as a procedural lapse only, not a sufficient basis by itself to impose penalty. The penalty was deleted and the revision was allowed. Case-Laws VAT and Sales Tax Thu, 05 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168046