https://www.taxtmi.com/caselaws?id=235142 Penalty under section 12(5) read with section 8D(6) of the U.P. Entry Tax Act could not stand where the assessee had already been found not liable to entry tax on sales made within the same local area. The notice was based on alleged sales to unregistered dealers and non-collection of tax at source, but there was no material showing that the goods were sold outside the local area. With no underlying entry tax liability on intra-local-area sales, the foundation for penalty failed, and the penalty notice and proceedings were quashed as unwarranted in law. en-us Wed, 03 Jul 2013 00:00:00 +0530 Sat, 25 Jul 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235142 Penalty under section 12(5) read with section 8D(6) of the U.P. Entry Tax Act could not stand where the assessee had already been found not liable to entry tax on sales made within the same local area. The notice was based on alleged sales to unregistered dealers and non-collection of tax at source, but there was no material showing that the goods were sold outside the local area. With no underlying entry tax liability on intra-local-area sales, the foundation for penalty failed, and the penalty notice and proceedings were quashed as unwarranted in law. Case-Laws VAT and Sales Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235142