https://www.taxtmi.com/caselaws?id=160922 Penalty for breach of trade tax procedural requirements was found unsustainable because the coal import was duly recorded in the assessee's books, the books were accepted, the coal was bought for use as fuel rather than resale, and the facts showed no intent to evade tax. Compliance with the prescribed form was also frustrated because the authority had earlier refused to issue it. On that factual foundation, the Tribunal's deletion of penalty did not give rise to any question of law, so revisionary interference was not warranted. en-us Fri, 01 Sep 2000 00:00:00 +0530 Thu, 26 Dec 2013 16:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160922 Penalty for breach of trade tax procedural requirements was found unsustainable because the coal import was duly recorded in the assessee's books, the books were accepted, the coal was bought for use as fuel rather than resale, and the facts showed no intent to evade tax. Compliance with the prescribed form was also frustrated because the authority had earlier refused to issue it. On that factual foundation, the Tribunal's deletion of penalty did not give rise to any question of law, so revisionary interference was not warranted. Case-Laws VAT and Sales Tax Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160922