https://www.taxtmi.com/caselaws?id=369280 Penalty under section 15-A(1)(o) of the U.P. Trade Tax Act, 1948 is not sustained by a mere technical breach of the Form-31 or section 28-A requirements; the decisive element is intent to evade tax. The Court followed the earlier Division Bench view that non-production or defect in the declaration form, without mens rea, does not attract penalty, and noted that the form and accompanying documents were found complete by the authorities. It further held that any alleged intent to evade Entry Tax could not justify penalty under the Trade Tax Act, because the proceeding was under a separate statute. Penalty was therefore not leviable on the facts found. en-us Fri, 05 Oct 2018 00:00:00 +0530 Wed, 24 Oct 2018 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369280 Penalty under section 15-A(1)(o) of the U.P. Trade Tax Act, 1948 is not sustained by a mere technical breach of the Form-31 or section 28-A requirements; the decisive element is intent to evade tax. The Court followed the earlier Division Bench view that non-production or defect in the declaration form, without mens rea, does not attract penalty, and noted that the form and accompanying documents were found complete by the authorities. It further held that any alleged intent to evade Entry Tax could not justify penalty under the Trade Tax Act, because the proceeding was under a separate statute. Penalty was therefore not leviable on the facts found. Case-Laws VAT and Sales Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369280