https://www.taxtmi.com/caselaws?id=158190 Penalty proceedings under the U.P. Sales Tax Act cannot survive where they rest entirely on a seizure held illegal under section 28-A(1), because the invalid seizure removes the basis for action under section 15-A(1)(o). Where a later Tribunal order conflicts with an earlier final Tribunal order concerning the same seizure, the conflicting order should be set aside and the appeal restored for fresh adjudication after considering the earlier order. The matter was remitted for fresh disposal, with costs imposed for failure to place the earlier order before the Tribunal. en-us Fri, 04 Feb 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158190 Penalty proceedings under the U.P. Sales Tax Act cannot survive where they rest entirely on a seizure held illegal under section 28-A(1), because the invalid seizure removes the basis for action under section 15-A(1)(o). Where a later Tribunal order conflicts with an earlier final Tribunal order concerning the same seizure, the conflicting order should be set aside and the appeal restored for fresh adjudication after considering the earlier order. The matter was remitted for fresh disposal, with costs imposed for failure to place the earlier order before the Tribunal. Case-Laws VAT and Sales Tax Fri, 04 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158190