https://www.taxtmi.com/caselaws?id=162926 Penalty under the unamended section 15A(1)(qq) of the U.P. Trade Tax Act applies only where an amount is realised as sales tax or purchase tax, and not where it is collected under another description such as contingent liability refundable. The note also records that the objection of denial of hearing was rejected because the State Representative was present and heard, despite the adjournment request being declined. On the stated facts, the earlier tax-rate dispute and the dealer's bona fide belief did not bring the collection within the penalty provision, and the penalty quashing order was sustained. en-us Thu, 03 Mar 2005 00:00:00 +0530 Wed, 19 Mar 2014 10:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162926 Penalty under the unamended section 15A(1)(qq) of the U.P. Trade Tax Act applies only where an amount is realised as sales tax or purchase tax, and not where it is collected under another description such as contingent liability refundable. The note also records that the objection of denial of hearing was rejected because the State Representative was present and heard, despite the adjournment request being declined. On the stated facts, the earlier tax-rate dispute and the dealer's bona fide belief did not bring the collection within the penalty provision, and the penalty quashing order was sustained. Case-Laws VAT and Sales Tax Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162926