https://www.taxtmi.com/caselaws?id=165059 Penalty under section 13A(4) of the U.P. Trade Tax Act, 1948 was upheld because the intercepted goods were found in transit without reliable contemporaneous documents matching the load, and the explanation of transfer from another tanker was not supported by material at the spot. The driver's and khalasi's statements did not establish coverage of the goods by the papers produced, and the quantity found was not reflected in the books of account. On these facts, the transport was treated as unauthorised and the penalty order was sustained. en-us Mon, 24 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165059 Penalty under section 13A(4) of the U.P. Trade Tax Act, 1948 was upheld because the intercepted goods were found in transit without reliable contemporaneous documents matching the load, and the explanation of transfer from another tanker was not supported by material at the spot. The driver's and khalasi's statements did not establish coverage of the goods by the papers produced, and the quantity found was not reflected in the books of account. On these facts, the transport was treated as unauthorised and the penalty order was sustained. Case-Laws VAT and Sales Tax Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165059