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2016 (8) TMI 336 - HC - VAT and Sales TaxRevision – penalty – intention to evade tax – seizure – the Form-31 filed had been taken by the assessee in the name of M/s. Chabra Brothers whereas the consignment itself was from one M/s. Aman Deep Trading Pvt Ltd., - Held that: - The circumstance of the Form-31 having been applied in the name of a different trader than the one from whom the purchases were ultimately effected would not and could not have dispelled or upset the conclusion arrived. Hence no intention to evade tax – revision allowed.
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