https://www.taxtmi.com/caselaws?id=393107 Purchase vouchers accompanying notified goods in transit satisfied the documentary requirement under Rule 83(4)(a) of the U.P. Trade Tax Rules, 1948 where the goods themselves were not disputed and the vouchers showed the sellers, quantity and date of sale. Because those vouchers were produced at the earliest stage before the mobile squad, the transport could not be treated as one without relevant documents, and no attempt to evade tax could be inferred. The nature of mentha oil transactions under Sections 28(3-A) and 28(3-B) of the U.P. Trade Tax Act, 1948 further supported the absence of any tax evasion design. The penalty and seizure were held unsustainable. en-us Wed, 26 Feb 2020 00:00:00 +0530 Fri, 06 Mar 2020 11:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393107 Purchase vouchers accompanying notified goods in transit satisfied the documentary requirement under Rule 83(4)(a) of the U.P. Trade Tax Rules, 1948 where the goods themselves were not disputed and the vouchers showed the sellers, quantity and date of sale. Because those vouchers were produced at the earliest stage before the mobile squad, the transport could not be treated as one without relevant documents, and no attempt to evade tax could be inferred. The nature of mentha oil transactions under Sections 28(3-A) and 28(3-B) of the U.P. Trade Tax Act, 1948 further supported the absence of any tax evasion design. The penalty and seizure were held unsustainable. Case-Laws VAT and Sales Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393107