https://www.taxtmi.com/caselaws?id=328477 Penalty was held unwarranted where goods were found to have moved by stock transfer from the factory to the sales depot and the bills, vouchers and other documents were otherwise in order. For dispatches made before 30/03/2000, the relevant notification had dispensed with the need to carry an ST-18-A declaration in stock transfer, branch transfer, depot transfer and SOS transfer cases. In that setting, mere incompleteness of the declaration form did not establish tax evasion or justify penalty. Penalty under Section 78(5) was therefore not exigible and the revision was dismissed. en-us Sat, 23 Apr 2016 00:00:00 +0530 Sat, 04 Jun 2016 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328477 Penalty was held unwarranted where goods were found to have moved by stock transfer from the factory to the sales depot and the bills, vouchers and other documents were otherwise in order. For dispatches made before 30/03/2000, the relevant notification had dispensed with the need to carry an ST-18-A declaration in stock transfer, branch transfer, depot transfer and SOS transfer cases. In that setting, mere incompleteness of the declaration form did not establish tax evasion or justify penalty. Penalty under Section 78(5) was therefore not exigible and the revision was dismissed. Case-Laws VAT and Sales Tax Sat, 23 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328477