https://www.taxtmi.com/caselaws?id=159618 Penalty under section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 was held not to arise where goods were actually being transported outside the State on a transit pass, despite a mistaken description in some bilitis. The mismatch in description was treated as a clerical error, and the transit pass form did not require a declaration on whether the goods were taxable or exempt. As the record did not show that the goods found at the check-post differed from those covered by the bilitis, the movement of goods through the State did not attract the penal provision, and the penalty was not sustainable. en-us Thu, 19 Nov 1998 00:00:00 +0530 Thu, 28 Nov 2013 14:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159618 Penalty under section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 was held not to arise where goods were actually being transported outside the State on a transit pass, despite a mistaken description in some bilitis. The mismatch in description was treated as a clerical error, and the transit pass form did not require a declaration on whether the goods were taxable or exempt. As the record did not show that the goods found at the check-post differed from those covered by the bilitis, the movement of goods through the State did not attract the penal provision, and the penalty was not sustainable. Case-Laws VAT and Sales Tax Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159618