https://www.taxtmi.com/caselaws?id=416691 Goods purchased against Form 3-A were required to be sold in the same form and condition; once chassis were sent for body mounting and emerged as a transformed vehicle, tax liability under section 3AAA arose, and the plea that invoices or Form C altered that result was rejected. Spare parts replaced under warranty were also treated as covered by existing precedent, so the tax demand was sustained. On penalty under section 15-A(1)(o), the surrounding circumstances, including the documentary trail, temporary registration, transit insurance and inconsistent explanations, supported an inference of non-compliance with an intention to evade tax, so the penalty was upheld. en-us Wed, 05 Jan 2022 00:00:00 +0530 Thu, 08 Sep 2022 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416691 Goods purchased against Form 3-A were required to be sold in the same form and condition; once chassis were sent for body mounting and emerged as a transformed vehicle, tax liability under section 3AAA arose, and the plea that invoices or Form C altered that result was rejected. Spare parts replaced under warranty were also treated as covered by existing precedent, so the tax demand was sustained. On penalty under section 15-A(1)(o), the surrounding circumstances, including the documentary trail, temporary registration, transit insurance and inconsistent explanations, supported an inference of non-compliance with an intention to evade tax, so the penalty was upheld. Case-Laws VAT and Sales Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416691