https://www.taxtmi.com/caselaws?id=164037 Penalty under the U.P. Trade Tax Act could not be sustained where the consignment moved under form XXXI issued by the purchasing corporation, the lorry receipts and endorsements showed transfer of title during inter-State transit, and the documents accompanying the goods matched the detained consignment. The same goods were later accepted in assessment as an inter-State sale under the Central Sales Tax Act, so the foundation for alleging a transport or import-form violation was not proved. The penalty was therefore unjustified and liable to be set aside. en-us Mon, 20 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164037 Penalty under the U.P. Trade Tax Act could not be sustained where the consignment moved under form XXXI issued by the purchasing corporation, the lorry receipts and endorsements showed transfer of title during inter-State transit, and the documents accompanying the goods matched the detained consignment. The same goods were later accepted in assessment as an inter-State sale under the Central Sales Tax Act, so the foundation for alleging a transport or import-form violation was not proved. The penalty was therefore unjustified and liable to be set aside. Case-Laws VAT and Sales Tax Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164037