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of <h1>High Court overturns penalty for non-production of Form 31 during goods transportation.</h1> <h3>Prakash Enterprises Versus Commissioner of Sales Tax</h3> The High Court of Allahabad allowed the revision filed by the applicant, setting aside the penalty imposed by the Sales Tax Tribunal for not producing ... - The High Court of Allahabad allowed the revision filed by the applicant against the penalty imposed by the Sales Tax Tribunal for not producing Form 31 while transporting goods. The Court held that there was no intention to evade tax as the necessary documents were produced, setting aside the penalty under Section 15-A (1) (o) of the Act.
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