https://www.taxtmi.com/caselaws?id=162674 Penalty under section 15(1)(o) of the U.P. Trade Tax Act was found unsustainable where the assessee carried the goods with valid transport forms and the record showed no intention to evade tax. Form No. 34 for transit through Uttar Pradesh and Form No. 31 for inward movement supported the transportation, and the invoice cuttings did not displace the concurrent finding of no violation of section 28-A. On those facts, no substantial question of law arose in revision. en-us Fri, 07 Jul 2006 00:00:00 +0530 Wed, 12 Mar 2014 15:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162674 Penalty under section 15(1)(o) of the U.P. Trade Tax Act was found unsustainable where the assessee carried the goods with valid transport forms and the record showed no intention to evade tax. Form No. 34 for transit through Uttar Pradesh and Form No. 31 for inward movement supported the transportation, and the invoice cuttings did not displace the concurrent finding of no violation of section 28-A. On those facts, no substantial question of law arose in revision. Case-Laws VAT and Sales Tax Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162674