https://www.taxtmi.com/caselaws?id=783766 Whether detention and penalty for transporting supari and elaichi without Form No.49 under the M.P. VAT Act, 2002 could be sustained turned on the applicability of the Explanation to s.57(8), which deems absence of violation of s.57(2) where there is no attempt to evade tax. The HC held that, since no tax evasion was established, the statutory deeming provision applied and the appellate authority erred in affirming the penalty without considering the Explanation; the question of law was accordingly answered in favour of the assessee. The SC declined to entertain the special leave petitions and dismissed them, leaving the HC determination undisturbed. en-us Mon, 15 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783766 Whether detention and penalty for transporting supari and elaichi without Form No.49 under the M.P. VAT Act, 2002 could be sustained turned on the applicability of the Explanation to s.57(8), which deems absence of violation of s.57(2) where there is no attempt to evade tax. The HC held that, since no tax evasion was established, the statutory deeming provision applied and the appellate authority erred in affirming the penalty without considering the Explanation; the question of law was accordingly answered in favour of the assessee. The SC declined to entertain the special leave petitions and dismissed them, leaving the HC determination undisturbed. Case-Laws VAT / Sales Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783766