https://www.taxtmi.com/caselaws?id=372646 Penalty for non-carrying of a Transit Declaration Form could not be sustained unless the revenue also proved that the goods were not meant for delivery outside the State. The record showed invoice and goods receipt accompanied the consignment, and the assessee produced material indicating interstate sale and delivery. In the absence of positive evidence that the goods were intended for, or delivered within, Uttar Pradesh, a presumption based on the driver's conduct was insufficient to meet the cumulative statutory ingredients. The penalty was therefore held unsustainable under Section 54(1)(15)(i) of the Uttar Pradesh Value Added Tax Act, 2008. en-us Wed, 19 Dec 2018 00:00:00 +0530 Thu, 27 Dec 2018 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372646 Penalty for non-carrying of a Transit Declaration Form could not be sustained unless the revenue also proved that the goods were not meant for delivery outside the State. The record showed invoice and goods receipt accompanied the consignment, and the assessee produced material indicating interstate sale and delivery. In the absence of positive evidence that the goods were intended for, or delivered within, Uttar Pradesh, a presumption based on the driver's conduct was insufficient to meet the cumulative statutory ingredients. The penalty was therefore held unsustainable under Section 54(1)(15)(i) of the Uttar Pradesh Value Added Tax Act, 2008. Case-Laws VAT and Sales Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372646