https://www.taxtmi.com/caselaws?id=391135 Penalty under Section 15A(1)(o) of the U.P. Trade Tax Act, 1948 turns on a clear finding that the movement of goods was with intent to evade tax. Mere non-production of prescribed transit documents at the time of interception is insufficient where the documents are later furnished, the explanation is accepted, and the record shows that the goods were not used for any taxable benefit and were ultimately returned. The discussion notes that transit irregularity alone does not justify penalty without sustainable evidence of tax evasion. en-us Tue, 07 Jan 2020 00:00:00 +0530 Wed, 27 May 2020 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391135 Penalty under Section 15A(1)(o) of the U.P. Trade Tax Act, 1948 turns on a clear finding that the movement of goods was with intent to evade tax. Mere non-production of prescribed transit documents at the time of interception is insufficient where the documents are later furnished, the explanation is accepted, and the record shows that the goods were not used for any taxable benefit and were ultimately returned. The discussion notes that transit irregularity alone does not justify penalty without sustainable evidence of tax evasion. Case-Laws VAT and Sales Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391135