https://www.taxtmi.com/caselaws?id=160925 Penalty under section 15-A(1)(o) of the U.P. Trade Tax Act was held unsustainable where goods were accompanied by form No. XXXI containing the necessary particulars, even though the form had been declared obsolete. The Court treated the lapse as a technical breach because the obsolescence was not shown to be within the assessee's knowledge and no intention to evade tax was established. It held that penalty provisions of this kind require culpable intent, not a mere procedural irregularity, and the penalty orders were set aside. en-us Thu, 27 Jul 2000 00:00:00 +0530 Thu, 26 Dec 2013 16:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160925 Penalty under section 15-A(1)(o) of the U.P. Trade Tax Act was held unsustainable where goods were accompanied by form No. XXXI containing the necessary particulars, even though the form had been declared obsolete. The Court treated the lapse as a technical breach because the obsolescence was not shown to be within the assessee's knowledge and no intention to evade tax was established. It held that penalty provisions of this kind require culpable intent, not a mere procedural irregularity, and the penalty orders were set aside. Case-Laws VAT and Sales Tax Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160925