https://www.taxtmi.com/caselaws?id=337121 Transporting goods from outside the State to an assessee's office without the prescribed declaration form, coupled with an unconvincing explanation for delivery there despite purchasers being located elsewhere, indicates an attempt to evade tax. Rule 53 operates mandatorily in these circumstances. Failure to produce the declaration form either at interception or in response to notice supports imposition of penalty. The Tax Board's deletion of the penalty was unsustainable, and the assessee's petition failed. en-us Fri, 25 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337121 Transporting goods from outside the State to an assessee's office without the prescribed declaration form, coupled with an unconvincing explanation for delivery there despite purchasers being located elsewhere, indicates an attempt to evade tax. Rule 53 operates mandatorily in these circumstances. Failure to produce the declaration form either at interception or in response to notice supports imposition of penalty. The Tax Board's deletion of the penalty was unsustainable, and the assessee's petition failed. Case-Laws VAT and Sales Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337121