https://www.taxtmi.com/caselaws?id=153627 Penalty under the U.P. Sales Tax Act for omitting a godown from a registration application was held unsustainable where the omission was found to be a bona fide mistake and not an attempt to mislead the department. The Tribunal accepted that the godown had been disclosed in the stock register and in an application to the Regional Food Controller, and that no guilty intention or design to evade the law was shown. Mere non-mention of the godown, without additional circumstances indicating concealment, was insufficient to justify penalty. en-us Mon, 13 Dec 1982 00:00:00 +0530 Thu, 25 Jul 2013 18:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153627 Penalty under the U.P. Sales Tax Act for omitting a godown from a registration application was held unsustainable where the omission was found to be a bona fide mistake and not an attempt to mislead the department. The Tribunal accepted that the godown had been disclosed in the stock register and in an application to the Regional Food Controller, and that no guilty intention or design to evade the law was shown. Mere non-mention of the godown, without additional circumstances indicating concealment, was insufficient to justify penalty. Case-Laws VAT and Sales Tax Mon, 13 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153627