https://www.taxtmi.com/caselaws?id=256139 Material cuttings and overwritings in a declaration form, especially in particulars such as value of goods, vehicle number, date and transport details, were treated as more than a clerical defect because they reasonably suggested possible re-use of the form. On that basis, the Court held that penalty was validly imposed under the sales tax regime, and the appellate deletion of penalty was unsustainable. The earlier Tax Board view based on Bajrang Timber Mart was held not to survive in light of the Supreme Court rulings in Bajaj Electricals and Guljag Industries, which support penalty where a declaration form is blank, materially incomplete, or altered in a manner indicating re-use. en-us Fri, 19 Jul 2013 00:00:00 +0530 Sat, 31 Jan 2015 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256139 Material cuttings and overwritings in a declaration form, especially in particulars such as value of goods, vehicle number, date and transport details, were treated as more than a clerical defect because they reasonably suggested possible re-use of the form. On that basis, the Court held that penalty was validly imposed under the sales tax regime, and the appellate deletion of penalty was unsustainable. The earlier Tax Board view based on Bajrang Timber Mart was held not to survive in light of the Supreme Court rulings in Bajaj Electricals and Guljag Industries, which support penalty where a declaration form is blank, materially incomplete, or altered in a manner indicating re-use. Case-Laws VAT and Sales Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256139