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2019 (11) TMI 1605 - HC - VAT and Sales TaxDetention of goods - Requirement of Form No.49 - Supari and Elaichi - whether these items comes under Kirana goods for which Form No.49 is essential or not - HELD THAT:- A similar controversy arose in the case of CADBURY INDIA LTD., MALANPUR DISTT. BHIND AND ORS. VERSUS STATE OF M.P. AND ORS. [2007 (4) TMI 767 - MADHYA PRADESH HIGH COURT], wherein this Court has dealt with non-production of documents i.e. Form No.75 - In light of the aforesaid judgment, on account of non-production of Form No.49 at the relevant point of time penalty has been imposed upon the appellant. Mere non-production of document i.e. Form No.49 in the peculiar facts and circumstances of the case does not establish any intention of the part of the Company to evade the tax. The lapse found established is a technical lapse, unaccompanied by any malafide or dishonest intention and therefore, can be classified as a bonafide mistake. Hence, the action of the Department in imposing penalty deserves to be quashed - The Explanation to Section 57(8) of the M. P. VAT Act, 2002 makes it very clear that in those circumstances where there is no attempt to evade tax in respect of goods, it shall be deemed that there is no violation of provision of sub-section (2) has taken place. The appellate Board has not at all considered the aforesaid explanation while affirming the penalty order and therefore, the question of law is answered in favour of the assessee. Appeal allowed - decided in favor of appellant.
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