https://www.taxtmi.com/caselaws?id=166400 Forfeiture under section 29A of the U.P. Trade Tax Act, 1948 was found unsustainable where there was no specific finding that the amount allegedly realised as tax had been directly refunded to the purchaser. The record showed that the Tribunal had not examined whether the credit-note amount represented a refund of the tax component to customers, and that issue went to the root of liability. On that basis, the Tribunal's order was set aside and the matter was remanded for fresh decision in accordance with law. en-us Mon, 21 Feb 2011 00:00:00 +0530 Mon, 22 Sep 2014 12:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166400 Forfeiture under section 29A of the U.P. Trade Tax Act, 1948 was found unsustainable where there was no specific finding that the amount allegedly realised as tax had been directly refunded to the purchaser. The record showed that the Tribunal had not examined whether the credit-note amount represented a refund of the tax component to customers, and that issue went to the root of liability. On that basis, the Tribunal's order was set aside and the matter was remanded for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166400