https://www.taxtmi.com/caselaws?id=164920 Penalty under section 15A(1)(o) of the U.P. Trade Tax Act was held unjustified where form XXXI, issued for the railway contract, was produced immediately before seizure and the goods were later released on security. The record did not support the finding of an intention to evade tax, because the form had been duly filled and furnished before seizure. On these facts, the penalty was deleted. en-us Tue, 09 Mar 2010 00:00:00 +0530 Tue, 06 May 2014 11:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164920 Penalty under section 15A(1)(o) of the U.P. Trade Tax Act was held unjustified where form XXXI, issued for the railway contract, was produced immediately before seizure and the goods were later released on security. The record did not support the finding of an intention to evade tax, because the form had been duly filled and furnished before seizure. On these facts, the penalty was deleted. Case-Laws VAT and Sales Tax Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164920