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of <h1>High Court sets aside Tribunal order on U.P. Trade Tax penalty for machinery import</h1> <h3>Omex Electronics Versus Commissioner of Sales Tax</h3> The High Court of Allahabad set aside the Tribunal's order in a revision against a penalty imposed under the U.P. Trade Tax Act for importing machinery ... - The High Court of Allahabad heard a revision against a penalty imposed under Section 15-A (1) (o) of the U.P. Trade Tax Act for importing machinery without Form 31. The Tribunal remanded the matter, but the Court set aside the order, directing a fresh decision without limiting considerations to specific cases. The revision was disposed of accordingly.
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