https://www.taxtmi.com/caselaws?id=294629 Penalty for non-production of Form No. 49 under the Madhya Pradesh VAT Act could not be sustained where the goods were accompanied by bills, bilty and stock-transfer documents and the movement was between offices. The statutory explanation to Section 57(8) required the authority to examine whether there was any false or forged document, or any intention to evade tax; absent such material, a mere technical lapse did not amount to a deemed violation. The appellate authority failed to apply that explanation, so the penalty orders could not stand and consequential refund relief followed. en-us Thu, 14 Nov 2019 00:00:00 +0530 Tue, 15 Jun 2021 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294629 Penalty for non-production of Form No. 49 under the Madhya Pradesh VAT Act could not be sustained where the goods were accompanied by bills, bilty and stock-transfer documents and the movement was between offices. The statutory explanation to Section 57(8) required the authority to examine whether there was any false or forged document, or any intention to evade tax; absent such material, a mere technical lapse did not amount to a deemed violation. The appellate authority failed to apply that explanation, so the penalty orders could not stand and consequential refund relief followed. Case-Laws VAT and Sales Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294629