https://www.taxtmi.com/caselaws?id=163062 Penalty under section 4B(5) of the U.P. Trade Tax Act was sustained because the record showed alteration of the goods description from "road equipments" to "iron and steel," and no recognition certificate had ever been issued for manufacture and sale of road equipments. The allegation that departmental records were tampered with was not supported by the evidence, and the finding of interpolation was treated as a factual conclusion reached by the authorities below. In revision, such factual findings could not be reappreciated or disturbed absent a legal error, so no interference was warranted. en-us Thu, 20 Dec 2007 00:00:00 +0530 Fri, 21 Mar 2014 10:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163062 Penalty under section 4B(5) of the U.P. Trade Tax Act was sustained because the record showed alteration of the goods description from "road equipments" to "iron and steel," and no recognition certificate had ever been issued for manufacture and sale of road equipments. The allegation that departmental records were tampered with was not supported by the evidence, and the finding of interpolation was treated as a factual conclusion reached by the authorities below. In revision, such factual findings could not be reappreciated or disturbed absent a legal error, so no interference was warranted. Case-Laws VAT and Sales Tax Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163062