https://www.taxtmi.com/caselaws?id=334958 The court upheld the deletion of a penalty imposed under Section 78(5) for not carrying a Declaration Form ST-18A during goods transportation. The Appellate Authority justified the deletion based on the availability of an exemption certificate, despite the Tax Board's reliance on an incorrect judgment. The court found no legal question in the Tax Board's order, dismissing the petition due to lack of merit. en-us Thu, 03 Nov 2016 00:00:00 +0530 Thu, 24 Nov 2016 13:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334958 The court upheld the deletion of a penalty imposed under Section 78(5) for not carrying a Declaration Form ST-18A during goods transportation. The Appellate Authority justified the deletion based on the availability of an exemption certificate, despite the Tax Board's reliance on an incorrect judgment. The court found no legal question in the Tax Board's order, dismissing the petition due to lack of merit. Case-Laws VAT and Sales Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334958