https://www.taxtmi.com/caselaws?id=160504 Penalty under section 28-A of the U.P. Sales Tax Act, 1948 was not exigible where the consignment was supported by the sale invoice and form XXXI, and a discrepancy in the gate pass name, by itself, did not establish a tax-evasion contravention. The material on record did not show any intention to evade tax, and the Tribunal's finding on that factual question was accepted. The deletion of penalty was therefore upheld and the revision was dismissed. en-us Fri, 29 Sep 2000 00:00:00 +0530 Thu, 19 Dec 2013 14:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160504 Penalty under section 28-A of the U.P. Sales Tax Act, 1948 was not exigible where the consignment was supported by the sale invoice and form XXXI, and a discrepancy in the gate pass name, by itself, did not establish a tax-evasion contravention. The material on record did not show any intention to evade tax, and the Tribunal's finding on that factual question was accepted. The deletion of penalty was therefore upheld and the revision was dismissed. Case-Laws VAT and Sales Tax Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160504