https://www.taxtmi.com/caselaws?id=274659 Penalty under the U.P. VAT Act was sustained where the declaration form for inter-State movement of goods was materially incomplete, with key invoice particulars left blank. The incomplete form was treated as capable of reuse and misuse, supporting a finding of intent to evade tax on the material before the authorities and Tribunal. The circular relied on by the dealer was confined to import from outside India and did not govern movement from one State to another, especially in light of the later clarification. The revision was therefore rejected and no interference was warranted. en-us Fri, 20 Apr 2018 00:00:00 +0530 Tue, 28 Aug 2018 10:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274659 Penalty under the U.P. VAT Act was sustained where the declaration form for inter-State movement of goods was materially incomplete, with key invoice particulars left blank. The incomplete form was treated as capable of reuse and misuse, supporting a finding of intent to evade tax on the material before the authorities and Tribunal. The circular relied on by the dealer was confined to import from outside India and did not govern movement from one State to another, especially in light of the later clarification. The revision was therefore rejected and no interference was warranted. Case-Laws VAT and Sales Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274659