https://www.taxtmi.com/highlights?id=66326 Restoration of penalty - The Tribunal is justified in reversing the order of the Deputy Commissioner (Appeals) as the mandatory provision under section 46(3) of the Act, specifically sub clause (e), declaration was not made by the petitioner to the commercial department to make them aware of such import to the state. The contention that the delivery note and self-declaration were available with the consignment is not enough to show that all the documents necessary for the movement of goods from one state to another as per prescribed under section 46 of the Act is complied. - HC en-us Thu, 03 Nov 2022 12:29:27 +0530 Thu, 03 Nov 2022 12:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66326 Restoration of penalty - The Tribunal is justified in reversing the order of the Deputy Commissioner (Appeals) as the mandatory provision under section 46(3) of the Act, specifically sub clause (e), declaration was not made by the petitioner to the commercial department to make them aware of such import to the state. The contention that the delivery note and self-declaration were available with the consignment is not enough to show that all the documents necessary for the movement of goods from one state to another as per prescribed under section 46 of the Act is complied. - HC Highlights VAT and Sales Tax Thu, 03 Nov 2022 12:29:27 +0530 https://www.taxtmi.com/highlights?id=66326