https://www.taxtmi.com/caselaws?id=183726 Form 31 under the U.P. trade tax scheme was treated as a disclosure document meant to inform the department that goods were being imported into Uttar Pradesh so tax liability could be identified and recovered from the person ultimately liable. The court applied earlier rulings to hold that Form 31 need not be issued only in the name of the owner of the goods or only by the person physically importing them; it may also be furnished by the purchaser or by the person for whom the goods are supplied. Since the goods were accompanied by Form 31 and the transaction was disclosed, non-registration of the importer alone did not establish a breach of Section 28-A, and the penalty could not be sustained. en-us Tue, 06 Apr 2004 00:00:00 +0530 Mon, 20 Jun 2016 12:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183726 Form 31 under the U.P. trade tax scheme was treated as a disclosure document meant to inform the department that goods were being imported into Uttar Pradesh so tax liability could be identified and recovered from the person ultimately liable. The court applied earlier rulings to hold that Form 31 need not be issued only in the name of the owner of the goods or only by the person physically importing them; it may also be furnished by the purchaser or by the person for whom the goods are supplied. Since the goods were accompanied by Form 31 and the transaction was disclosed, non-registration of the importer alone did not establish a breach of Section 28-A, and the penalty could not be sustained. Case-Laws VAT and Sales Tax Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183726