https://www.taxtmi.com/caselaws?id=175784 Penalty under Section 15-A(1)(o) of the U.P. Sales Tax Act was held to depend on proof of an intention to evade tax. Where the vehicle was stopped at the check post, the driver furnished the prescribed particulars, and the bill and excise gate pass were produced, the omission to produce Form 31 was treated as a technical lapse only. On those facts, the non-production of Form 31 did not by itself establish evasion, and penalty was not leviable; the Tribunal's order was set aside in favour of the assessee. en-us Wed, 30 Aug 2000 00:00:00 +0530 Sat, 05 Dec 2015 09:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175784 Penalty under Section 15-A(1)(o) of the U.P. Sales Tax Act was held to depend on proof of an intention to evade tax. Where the vehicle was stopped at the check post, the driver furnished the prescribed particulars, and the bill and excise gate pass were produced, the omission to produce Form 31 was treated as a technical lapse only. On those facts, the non-production of Form 31 did not by itself establish evasion, and penalty was not leviable; the Tribunal's order was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175784