https://www.taxtmi.com/caselaws?id=164108 Penalty under section 15A(1)(r) of the U.P. Trade Tax Act was not attracted because coal imported against form XXXI was used in job-work for refining oil, which fell within the statutory definition of "business." On that footing, use of the coal to generate steam in the refining process did not amount to use outside business or any contravention of the Act or Rules. As the penalty provision could operate only on a proved breach, and none was established on these facts, no penalty could be sustained. en-us Wed, 16 Jul 2008 00:00:00 +0530 Thu, 17 Apr 2014 17:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164108 Penalty under section 15A(1)(r) of the U.P. Trade Tax Act was not attracted because coal imported against form XXXI was used in job-work for refining oil, which fell within the statutory definition of "business." On that footing, use of the coal to generate steam in the refining process did not amount to use outside business or any contravention of the Act or Rules. As the penalty provision could operate only on a proved breach, and none was established on these facts, no penalty could be sustained. Case-Laws VAT and Sales Tax Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164108