https://www.taxtmi.com/caselaws?id=161798 Where imported goods were intended for use in the factory and not for resale, the factual finding meant the goods were not liable to tax in the importer's hands, so section 28-A of the U.P. Sales Tax Act, 1948 was not attracted. The bill, builty and Form XXXI were produced at the check-post, and leaving some columns unfilled was treated as a procedural defect only. Because the authorities recorded no categorical finding of an attempt to evade tax, the penalty under section 15-A(1)(o) could not be sustained and was liable to be quashed. en-us Mon, 10 Mar 2003 00:00:00 +0530 Thu, 06 Feb 2014 16:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161798 Where imported goods were intended for use in the factory and not for resale, the factual finding meant the goods were not liable to tax in the importer's hands, so section 28-A of the U.P. Sales Tax Act, 1948 was not attracted. The bill, builty and Form XXXI were produced at the check-post, and leaving some columns unfilled was treated as a procedural defect only. Because the authorities recorded no categorical finding of an attempt to evade tax, the penalty under section 15-A(1)(o) could not be sustained and was liable to be quashed. Case-Laws VAT and Sales Tax Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161798