https://www.taxtmi.com/caselaws?id=167843 Penalty under section 15A of the U.P. Trade Tax Act, 1948 was held unsustainable because the declaration form required under section 28A had already been obtained before the goods crossed the check-post and was produced immediately when the omission was pointed out. The lapse was treated as a failure to produce the form at the check-post at the relevant time, not as import of goods in contravention of section 28A. On that basis, the penalty orders could not stand. en-us Tue, 18 Dec 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167843 Penalty under section 15A of the U.P. Trade Tax Act, 1948 was held unsustainable because the declaration form required under section 28A had already been obtained before the goods crossed the check-post and was produced immediately when the omission was pointed out. The lapse was treated as a failure to produce the form at the check-post at the relevant time, not as import of goods in contravention of section 28A. On that basis, the penalty orders could not stand. Case-Laws VAT and Sales Tax Tue, 18 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167843