https://www.taxtmi.com/caselaws?id=779809 HC allowed the revision, set aside the Tribunal's order for AY 2008-09 and quashed the penalty and seizure. The court held that printers imported for use in a photographic lab, not for sale, could not be penalized merely because Form-38 was blank; blank forms alone do not establish intent to evade tax. The assessment record showed no adverse finding of sale or purchase of printers, so seizure and penalty were unsustainable. en-us Tue, 07 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779809 HC allowed the revision, set aside the Tribunal's order for AY 2008-09 and quashed the penalty and seizure. The court held that printers imported for use in a photographic lab, not for sale, could not be penalized merely because Form-38 was blank; blank forms alone do not establish intent to evade tax. The assessment record showed no adverse finding of sale or purchase of printers, so seizure and penalty were unsustainable. Case-Laws VAT / Sales Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779809