https://www.taxtmi.com/caselaws?id=391138 Penalty under the U.P. Value Added Tax Act could not rest solely on a blank column in Form 38 when the goods were accompanied by the declaration form, bills, challans and other supporting documents that matched the consignment. The omission was treated as a procedural lapse, not conclusive proof of transport in contravention of the statute or of an intention to evade tax. On that basis, the finding that no mens rea to evade tax was proved was not shown to be perverse, and the revisional court found no reason to interfere. en-us Fri, 10 Jan 2020 00:00:00 +0530 Wed, 27 May 2020 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391138 Penalty under the U.P. Value Added Tax Act could not rest solely on a blank column in Form 38 when the goods were accompanied by the declaration form, bills, challans and other supporting documents that matched the consignment. The omission was treated as a procedural lapse, not conclusive proof of transport in contravention of the statute or of an intention to evade tax. On that basis, the finding that no mens rea to evade tax was proved was not shown to be perverse, and the revisional court found no reason to interfere. Case-Laws VAT and Sales Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391138