Penalty for gate pass discrepancy not sustainable where invoice and form XXXI supported the consignment and no tax evasion was shown

Penalty under section 28-A of the U.P. Sales Tax Act, 1948 was not exigible where the consignment was supported by the sale invoice and form XXXI, and a discrepancy in the gate pass name, by itself, did not establish a tax-evasion contravention. The material on record did not show any intention to evade tax, and the Tribunal's finding on that factual question was accepted. The deletion of penalty was therefore upheld and the revision was dismissed.

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Issues: Whether penalty was exigible for alleged violation of section 28-A of the U.P. Sales Tax Act, 1948 when the consignment was accompanied by the sale invoice and form XXXI but the gate pass mentioned a different name.

Analysis: The consignment was duly supported by the invoice and form XXXI. The discrepancy in the gate pass, by itself, did not establish a contravention attracting penalty where the material on record did not show any intention to evade tax. The Tribunal's view rested on appreciation of evidence and recorded factual findings that no tax evasion was intended.

Conclusion: Penalty was not leviable; the deletion of penalty was upheld, and the revision was dismissed.

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