https://www.taxtmi.com/caselaws?id=391186 Penalty for transporting goods under the U.P. Value Added Tax Act could not be sustained merely because Form 38 contained a blank column. The authority could levy penalty only after recording satisfaction, on the basis of the material and after hearing the dealer, that the goods were being moved with an intention to evade tax due or likely to be due. Where Form 38 and other documents accompanied the goods, the entries matched the goods transported, and the fact-finding authority found no intention to evade tax, that finding could not be disturbed in revision unless perverse or based on irrelevant considerations. The penalty was therefore not justified and the assessee succeeded. en-us Fri, 10 Jan 2020 00:00:00 +0530 Wed, 22 Jan 2020 08:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391186 Penalty for transporting goods under the U.P. Value Added Tax Act could not be sustained merely because Form 38 contained a blank column. The authority could levy penalty only after recording satisfaction, on the basis of the material and after hearing the dealer, that the goods were being moved with an intention to evade tax due or likely to be due. Where Form 38 and other documents accompanied the goods, the entries matched the goods transported, and the fact-finding authority found no intention to evade tax, that finding could not be disturbed in revision unless perverse or based on irrelevant considerations. The penalty was therefore not justified and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391186