https://www.taxtmi.com/caselaws?id=158348 A person who is neither the importer nor a recipient of goods on arrival into the State cannot be treated as bound by the endorsement requirement on Form 31 under section 28-A of the U.P. Trade Tax Act. The obligation applies to one who intends to bring, import or otherwise receive the goods, including consignments sent by rail, river, air or post. Where the Tribunal found that the revisionist had no connection with the goods when they reached Agra and the import was already complete, a mistaken furnishing of Form 31 did not create importer status. On that basis, penalty for non-endorsement under section 15-A(1)(o) was unsustainable and was set aside. en-us Wed, 06 Sep 1995 00:00:00 +0530 Mon, 21 Oct 2013 18:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158348 A person who is neither the importer nor a recipient of goods on arrival into the State cannot be treated as bound by the endorsement requirement on Form 31 under section 28-A of the U.P. Trade Tax Act. The obligation applies to one who intends to bring, import or otherwise receive the goods, including consignments sent by rail, river, air or post. Where the Tribunal found that the revisionist had no connection with the goods when they reached Agra and the import was already complete, a mistaken furnishing of Form 31 did not create importer status. On that basis, penalty for non-endorsement under section 15-A(1)(o) was unsustainable and was set aside. Case-Laws VAT and Sales Tax Wed, 06 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158348