https://www.taxtmi.com/caselaws?id=163076 Penalty under Section 13A(4) of the U.P. Trade Tax Act, 1948 cannot be sustained unless the goods are shown either not to relate to a registered dealer or not to have been entered in the dealer's books of account. Where the record shows that the goods related to the dealer and no finding is recorded that they were outside the books, the statutory ingredients for penalty are not satisfied. A dispute about whether the goods were being transported within the State or were intended for an outside-State sale may affect tax liability, but by itself does not justify penalty. The penalty was therefore held not exigible. en-us Wed, 02 Jan 2008 00:00:00 +0530 Fri, 21 Mar 2014 14:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163076 Penalty under Section 13A(4) of the U.P. Trade Tax Act, 1948 cannot be sustained unless the goods are shown either not to relate to a registered dealer or not to have been entered in the dealer's books of account. Where the record shows that the goods related to the dealer and no finding is recorded that they were outside the books, the statutory ingredients for penalty are not satisfied. A dispute about whether the goods were being transported within the State or were intended for an outside-State sale may affect tax liability, but by itself does not justify penalty. The penalty was therefore held not exigible. Case-Laws VAT and Sales Tax Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163076