https://www.taxtmi.com/caselaws?id=158510 Penalty under section 13-A(4) of the U.P. Trade Tax Act was unsustainable where a registered dealer's medicine consignments were supported by supply orders, invoices, stock entries and the purchasing department's records. The authorities relied on discrepancies in billing and despatch timing and the existence of multiple bills, but the records showed genuine, bona fide transactions that were duly accounted for. Mere minor or technical objections could not justify penalty when there was no material suppression or omission. The penalty order was therefore illegal and without jurisdiction. en-us Thu, 24 Aug 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158510 Penalty under section 13-A(4) of the U.P. Trade Tax Act was unsustainable where a registered dealer's medicine consignments were supported by supply orders, invoices, stock entries and the purchasing department's records. The authorities relied on discrepancies in billing and despatch timing and the existence of multiple bills, but the records showed genuine, bona fide transactions that were duly accounted for. Mere minor or technical objections could not justify penalty when there was no material suppression or omission. The penalty order was therefore illegal and without jurisdiction. Case-Laws VAT and Sales Tax Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158510