https://www.taxtmi.com/caselaws?id=162771 A crane moved under a hire arrangement with the hirer acting as importer for its own use, and the accompanying consignment note, builty, insurance cover note and form 31 were produced at the check-post. On these facts, the movement was traceable and not concealed, and form 31 was treated only as notice to the department rather than proof of ownership or the exact nature of the transaction. The use of form 31 by the hirer was therefore not contrary to section 28-A of the U.P. Sales Tax Act, and no attempt to evade tax could be inferred. The seizure and penalty were consequently unsustainable, including penalty under section 15-A(1)(o). en-us Wed, 22 Oct 2003 00:00:00 +0530 Fri, 14 Mar 2014 10:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162771 A crane moved under a hire arrangement with the hirer acting as importer for its own use, and the accompanying consignment note, builty, insurance cover note and form 31 were produced at the check-post. On these facts, the movement was traceable and not concealed, and form 31 was treated only as notice to the department rather than proof of ownership or the exact nature of the transaction. The use of form 31 by the hirer was therefore not contrary to section 28-A of the U.P. Sales Tax Act, and no attempt to evade tax could be inferred. The seizure and penalty were consequently unsustainable, including penalty under section 15-A(1)(o). Case-Laws VAT and Sales Tax Wed, 22 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162771