https://www.taxtmi.com/caselaws?id=337048 Penalty and tax under section 76 of the Rajasthan VAT Act were held unsustainable where documentary evidence showed that goods had already been supplied to JVVNL and had become its property at Jaipur, and their subsequent movement within the State was only for erection, installation and commissioning under the contract. In that situation, the absence of a declaration form did not, by itself, justify an inference of tax evasion. The court treated the authorities' approach as unduly technical because the record established both ownership and the contractual purpose of transport, so movement for installation could not be equated with evasion-related transportation. en-us Mon, 05 Dec 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337048 Penalty and tax under section 76 of the Rajasthan VAT Act were held unsustainable where documentary evidence showed that goods had already been supplied to JVVNL and had become its property at Jaipur, and their subsequent movement within the State was only for erection, installation and commissioning under the contract. In that situation, the absence of a declaration form did not, by itself, justify an inference of tax evasion. The court treated the authorities' approach as unduly technical because the record established both ownership and the contractual purpose of transport, so movement for installation could not be equated with evasion-related transportation. Case-Laws VAT and Sales Tax Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337048