https://www.taxtmi.com/caselaws?id=331730 Penalty under Section 13-A(4) of the U.P. Trade Tax Act could be imposed only after notice and a finding that the goods were omitted from the dealer's accounts, registers or other records; considerations relevant only to seizure under Section 13(1-A) were not enough. Because the authorities relied on the alleged failure to explain entry into the State and on gate pass inconsistencies, but recorded no finding that the goods were not duly accounted for in the books, the statutory enquiry was misdirected. The appellate finding that the goods were recorded in the books also remained unrebutted. The penalty order and the Tribunal's order were unsustainable. en-us Fri, 22 Jul 2016 00:00:00 +0530 Wed, 31 Aug 2016 09:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331730 Penalty under Section 13-A(4) of the U.P. Trade Tax Act could be imposed only after notice and a finding that the goods were omitted from the dealer's accounts, registers or other records; considerations relevant only to seizure under Section 13(1-A) were not enough. Because the authorities relied on the alleged failure to explain entry into the State and on gate pass inconsistencies, but recorded no finding that the goods were not duly accounted for in the books, the statutory enquiry was misdirected. The appellate finding that the goods were recorded in the books also remained unrebutted. The penalty order and the Tribunal's order were unsustainable. Case-Laws VAT and Sales Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331730