https://www.taxtmi.com/caselaws?id=158128 Penalty under section 13-A(4) of the U.P. Sales Tax Act is sustainable only where the authority, after considering the explanation and hearing the dealer, records a reasoned finding that the goods were omitted from accounts, registers or documents, or that the statutory basis for seizure is otherwise made out. A mere mismatch in accompanying transport papers, where the dealer identifies the consignor and explains the discrepancy as a clerical mistake, is not enough unless that explanation is disproved. Where the real allegation is movement without proper documents or in-transit diversion, the document notes that a different penal provision may be relevant. The principle stated is that penalty cannot rest on suspicion alone and must fit the specific statutory preconditions. en-us Thu, 25 Aug 1994 00:00:00 +0530 Thu, 17 Oct 2013 12:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158128 Penalty under section 13-A(4) of the U.P. Sales Tax Act is sustainable only where the authority, after considering the explanation and hearing the dealer, records a reasoned finding that the goods were omitted from accounts, registers or documents, or that the statutory basis for seizure is otherwise made out. A mere mismatch in accompanying transport papers, where the dealer identifies the consignor and explains the discrepancy as a clerical mistake, is not enough unless that explanation is disproved. Where the real allegation is movement without proper documents or in-transit diversion, the document notes that a different penal provision may be relevant. The principle stated is that penalty cannot rest on suspicion alone and must fit the specific statutory preconditions. Case-Laws VAT and Sales Tax Thu, 25 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158128