https://www.taxtmi.com/caselaws?id=163781 Penalty under section 13A(4) of the U.P. Trade Tax Act, 1948 requires proof that goods were omitted from the dealer's accounts, registers or other documents. Mere non-production of books at the time of inspection may raise suspicion, but it does not by itself satisfy the statutory condition for penalty. Where the relevant bill entry was reflected in the books of account, the basis for penalty failed. The alleged irregularity in earlier bill serial numbers was not shown to have been specifically established against the dealer, so deletion of the penalty was upheld and the revision was dismissed. en-us Wed, 21 Feb 2007 00:00:00 +0530 Wed, 09 Apr 2014 14:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163781 Penalty under section 13A(4) of the U.P. Trade Tax Act, 1948 requires proof that goods were omitted from the dealer's accounts, registers or other documents. Mere non-production of books at the time of inspection may raise suspicion, but it does not by itself satisfy the statutory condition for penalty. Where the relevant bill entry was reflected in the books of account, the basis for penalty failed. The alleged irregularity in earlier bill serial numbers was not shown to have been specifically established against the dealer, so deletion of the penalty was upheld and the revision was dismissed. Case-Laws VAT and Sales Tax Wed, 21 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163781