https://www.taxtmi.com/caselaws?id=175785 In penalty proceedings under the U.P. Trade Tax Act for import of machinery without Form 31, the Tribunal had remanded the appeal but confined the appellate authority to two earlier decisions. The High Court held that this limitation was unjustified because later precedent clarified that, absent intention to evade tax, penalty could not be imposed. The remand directions were therefore set aside, and the appellate authority was required to decide the appeal afresh de novo, without being influenced by the Tribunal's observations. en-us Wed, 13 Sep 2000 00:00:00 +0530 Sat, 05 Dec 2015 09:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175785 In penalty proceedings under the U.P. Trade Tax Act for import of machinery without Form 31, the Tribunal had remanded the appeal but confined the appellate authority to two earlier decisions. The High Court held that this limitation was unjustified because later precedent clarified that, absent intention to evade tax, penalty could not be imposed. The remand directions were therefore set aside, and the appellate authority was required to decide the appeal afresh de novo, without being influenced by the Tribunal's observations. Case-Laws VAT and Sales Tax Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175785