https://www.taxtmi.com/caselaws?id=168959 A fiscal transport-document requirement under the Karnataka Value Added Tax framework obliged the person in charge of goods to carry the prescribed delivery note in Form VAT505. Where the consignment was not accompanied by that document and no sufficient cause was shown, the statutory penalty under section 53(12)(a)(ii) operated in mandatory terms. The provision did not confer discretion to reduce the penalty below the statutory minimum, so neither the assessing authority nor the Tribunal could substitute a lesser amount in the absence of a recognised statutory basis. en-us Tue, 27 Aug 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168959 A fiscal transport-document requirement under the Karnataka Value Added Tax framework obliged the person in charge of goods to carry the prescribed delivery note in Form VAT505. Where the consignment was not accompanied by that document and no sufficient cause was shown, the statutory penalty under section 53(12)(a)(ii) operated in mandatory terms. The provision did not confer discretion to reduce the penalty below the statutory minimum, so neither the assessing authority nor the Tribunal could substitute a lesser amount in the absence of a recognised statutory basis. Case-Laws VAT and Sales Tax Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168959