https://www.taxtmi.com/caselaws?id=156506 Penalty under section 13-A(4) of the U.P. Sales Tax Act, 1948 applies only where goods are wilfully omitted from accounts, registers or other records required to be maintained in the course of business after receipt at the place of business. Goods intercepted at a check-post before entry in the purchaser's books had not yet reached the stage at which such omission could occur, so the absence of bill, challan or other import documents did not satisfy section 13-A(4). Those documents are issued by the selling dealer, and any contravention relating to import without prescribed documents falls under section 15-A(1)(o) with the relevant rules, not under section 13-A(4). en-us Wed, 19 Jul 1989 00:00:00 +0530 Fri, 20 Sep 2013 18:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156506 Penalty under section 13-A(4) of the U.P. Sales Tax Act, 1948 applies only where goods are wilfully omitted from accounts, registers or other records required to be maintained in the course of business after receipt at the place of business. Goods intercepted at a check-post before entry in the purchaser's books had not yet reached the stage at which such omission could occur, so the absence of bill, challan or other import documents did not satisfy section 13-A(4). Those documents are issued by the selling dealer, and any contravention relating to import without prescribed documents falls under section 15-A(1)(o) with the relevant rules, not under section 13-A(4). Case-Laws VAT and Sales Tax Wed, 19 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156506