https://www.taxtmi.com/caselaws?id=168936 The judge upheld the decision of the Tax Board and Deputy Commissioner (Appeals) to delete the penalty imposed on the respondent-assessee for transporting goods, citing proper documentation and record-keeping as evidence of no intention to evade taxes. Emphasizing that penalties cannot be based on conjectures or minor discrepancies, the judge dismissed the revision petition, affirming the importance of factual evidence in penalty imposition cases. en-us Wed, 22 May 2013 00:00:00 +0530 Mon, 06 Apr 2015 19:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168936 The judge upheld the decision of the Tax Board and Deputy Commissioner (Appeals) to delete the penalty imposed on the respondent-assessee for transporting goods, citing proper documentation and record-keeping as evidence of no intention to evade taxes. Emphasizing that penalties cannot be based on conjectures or minor discrepancies, the judge dismissed the revision petition, affirming the importance of factual evidence in penalty imposition cases. Case-Laws VAT and Sales Tax Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168936