https://www.taxtmi.com/caselaws?id=335177 Under the VAT transit scheme, a declaration form must be completely filled in and punched at the prescribed places before goods are moved. An incomplete form found at interception, followed by later production of another form that still lacked mandatory punching and complete particulars, did not amount to sufficient compliance. The Court held that punching was a substantive safeguard against misuse and reuse of declaration forms, not a mere technicality. As the Tax Board ignored this material defect, its order was perverse. The penalty for violation of the transit declaration requirements was therefore sustained, and the petition succeeded only to the extent that the Tax Board's order was set aside and the penalty findings restored. en-us Fri, 23 Sep 2016 00:00:00 +0530 Mon, 28 Nov 2016 11:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335177 Under the VAT transit scheme, a declaration form must be completely filled in and punched at the prescribed places before goods are moved. An incomplete form found at interception, followed by later production of another form that still lacked mandatory punching and complete particulars, did not amount to sufficient compliance. The Court held that punching was a substantive safeguard against misuse and reuse of declaration forms, not a mere technicality. As the Tax Board ignored this material defect, its order was perverse. The penalty for violation of the transit declaration requirements was therefore sustained, and the petition succeeded only to the extent that the Tax Board's order was set aside and the penalty findings restored. Case-Laws VAT and Sales Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335177