https://www.taxtmi.com/caselaws?id=158450 Penalty under section 15-A(1)(l) of the U.P. Sales Tax Act was attracted only where a dealer knowingly issued a false declaration or acted with intent to deceive. The court noted that the form III-C(2) declarations were supplied under the departmental scheme and were issued by the dealer under a bona fide belief that its sales were exempt under section 4-A. In the absence of any material showing a lying intent, and in view of the mistaken understanding shared by the dealer and the assessing authority, the declaration could not be treated as false. The penalty was therefore not sustainable. en-us Thu, 31 Aug 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158450 Penalty under section 15-A(1)(l) of the U.P. Sales Tax Act was attracted only where a dealer knowingly issued a false declaration or acted with intent to deceive. The court noted that the form III-C(2) declarations were supplied under the departmental scheme and were issued by the dealer under a bona fide belief that its sales were exempt under section 4-A. In the absence of any material showing a lying intent, and in view of the mistaken understanding shared by the dealer and the assessing authority, the declaration could not be treated as false. The penalty was therefore not sustainable. Case-Laws VAT and Sales Tax Thu, 31 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158450