https://www.taxtmi.com/caselaws?id=162263 Issuance of a false declaration form by an exempted dealer attracted penalty under section 15A(1)(l) of the U.P. Sales Tax Act, 1948, because the dealer was not competent to issue form III-C(2) and the false form could enable an unwarranted tax benefit. The Tribunal's view that penalty could not stand absent actual revenue loss was unsustainable, since liability arose on the unlawful issuance itself and did not depend on proof that loss had already materialised. The penalty was therefore rightly attracted and the deletion of penalty was erroneous in law. en-us Thu, 28 Jul 2005 00:00:00 +0530 Fri, 21 Feb 2014 17:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162263 Issuance of a false declaration form by an exempted dealer attracted penalty under section 15A(1)(l) of the U.P. Sales Tax Act, 1948, because the dealer was not competent to issue form III-C(2) and the false form could enable an unwarranted tax benefit. The Tribunal's view that penalty could not stand absent actual revenue loss was unsustainable, since liability arose on the unlawful issuance itself and did not depend on proof that loss had already materialised. The penalty was therefore rightly attracted and the deletion of penalty was erroneous in law. Case-Laws VAT and Sales Tax Thu, 28 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162263