https://www.taxtmi.com/caselaws?id=387982 Penalty under the trade tax law could not be sustained where Form 31 accompanied the consignment, the transport documents disclosed the full particulars of the goods, and there was no material showing a deliberate intention to evade tax. Section 28A did not require rejection of the goods merely because some columns in Form 31 were left blank, and the departmental circular treated such omissions as curable defects. Penalty under Section 15A(O) was therefore unwarranted, because contravention and evasion were not established. The Tribunal also interfered with the first appellate finding without showing perversity or evidence of evasion, so relief was granted to the assessee. en-us Thu, 17 Oct 2019 00:00:00 +0530 Fri, 08 Nov 2024 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387982 Penalty under the trade tax law could not be sustained where Form 31 accompanied the consignment, the transport documents disclosed the full particulars of the goods, and there was no material showing a deliberate intention to evade tax. Section 28A did not require rejection of the goods merely because some columns in Form 31 were left blank, and the departmental circular treated such omissions as curable defects. Penalty under Section 15A(O) was therefore unwarranted, because contravention and evasion were not established. The Tribunal also interfered with the first appellate finding without showing perversity or evidence of evasion, so relief was granted to the assessee. Case-Laws VAT / Sales Tax Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387982