https://www.taxtmi.com/caselaws?id=175783 Penalty for failure to carry Form 31 at a U. P. sales tax check post was held unsustainable where the goods were duly reflected in excise records and no intention to evade tax or cause loss to revenue was found. The court treated the breach as merely technical and ruled that, without mens rea or revenue loss, the form requirement alone could not justify penalty under the Act. The penalty order was therefore set aside and the assessee succeeded. en-us Mon, 11 Mar 1985 00:00:00 +0530 Fri, 04 Dec 2015 18:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175783 Penalty for failure to carry Form 31 at a U. P. sales tax check post was held unsustainable where the goods were duly reflected in excise records and no intention to evade tax or cause loss to revenue was found. The court treated the breach as merely technical and ruled that, without mens rea or revenue loss, the form requirement alone could not justify penalty under the Act. The penalty order was therefore set aside and the assessee succeeded. Case-Laws VAT and Sales Tax Mon, 11 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175783