https://www.taxtmi.com/caselaws?id=168978 Non-compliance with mandatory check-post endorsement requirements under the sales tax regime justified penalty where goods were moved from Tamil Nadu into Karnataka without the required endorsements at the en-route or Karnataka check-post. The claim that the movement was only a consignment transfer and that the omission was bona fide was rejected because the documentary requirements were not met. The absence of tax liability did not excuse breach of the statutory procedure, so the penalty was sustained and the restoration of the penalty order was upheld. en-us Thu, 12 Dec 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168978 Non-compliance with mandatory check-post endorsement requirements under the sales tax regime justified penalty where goods were moved from Tamil Nadu into Karnataka without the required endorsements at the en-route or Karnataka check-post. The claim that the movement was only a consignment transfer and that the omission was bona fide was rejected because the documentary requirements were not met. The absence of tax liability did not excuse breach of the statutory procedure, so the penalty was sustained and the restoration of the penalty order was upheld. Case-Laws VAT and Sales Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168978