https://www.taxtmi.com/caselaws?id=184518 Penalty under Section 15-A(1)(o) of the U.P. Trade Tax Act could not be sustained because the record showed no material attempt to evade tax. The declaration form was left blank by the seller despite being sent by the purchaser for completion on the basis of the invoice, and the goods were accompanied by the invoice, bilty and declaration form at interception. As the driver and purchaser produced the supporting documents and there was no evidence of evasion, the inference that the blank form might be used in another transaction was unsupported by evidence. The purchaser therefore succeeded, and the penalty was held unsustainable. en-us Tue, 02 Nov 2004 00:00:00 +0530 Mon, 11 Jul 2016 18:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184518 Penalty under Section 15-A(1)(o) of the U.P. Trade Tax Act could not be sustained because the record showed no material attempt to evade tax. The declaration form was left blank by the seller despite being sent by the purchaser for completion on the basis of the invoice, and the goods were accompanied by the invoice, bilty and declaration form at interception. As the driver and purchaser produced the supporting documents and there was no evidence of evasion, the inference that the blank form might be used in another transaction was unsupported by evidence. The purchaser therefore succeeded, and the penalty was held unsustainable. Case-Laws VAT and Sales Tax Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184518