https://www.taxtmi.com/caselaws?id=170670 Penalty for incomplete transit documentation was unsustainable where the goods were supported by bills, vouchers and an authorisation letter, and the only defect in form ST-18A arose from the seller's clerical lapse. Because the assessee had filled in its part of the form and there was no material showing mala fide intent or an attempt to evade tax, the concurrent factual findings negated the statutory basis for penalty. The revision court found no perversity and no question of law warranting interference, so the deletion of penalty was sustained. en-us Thu, 14 Feb 2013 00:00:00 +0530 Sat, 19 Sep 2015 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170670 Penalty for incomplete transit documentation was unsustainable where the goods were supported by bills, vouchers and an authorisation letter, and the only defect in form ST-18A arose from the seller's clerical lapse. Because the assessee had filled in its part of the form and there was no material showing mala fide intent or an attempt to evade tax, the concurrent factual findings negated the statutory basis for penalty. The revision court found no perversity and no question of law warranting interference, so the deletion of penalty was sustained. Case-Laws VAT and Sales Tax Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170670