https://www.taxtmi.com/caselaws?id=186502 Penalty for transporting a consignment of raddi without Form 31 could not be sustained unless there was a finding that the goods were sold in Uttar Pradesh. Form 31 regulates entry of goods from outside the State and does not itself authorise sales tax or penalty absent proof of sale. Because the Tribunal had not examined whether the raddi was sold in Uttar Pradesh or used in the factory as raw material for craft paper, the matter required reconsideration on that factual issue. en-us Tue, 25 Aug 1992 00:00:00 +0530 Wed, 21 Sep 2016 10:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186502 Penalty for transporting a consignment of raddi without Form 31 could not be sustained unless there was a finding that the goods were sold in Uttar Pradesh. Form 31 regulates entry of goods from outside the State and does not itself authorise sales tax or penalty absent proof of sale. Because the Tribunal had not examined whether the raddi was sold in Uttar Pradesh or used in the factory as raw material for craft paper, the matter required reconsideration on that factual issue. Case-Laws VAT and Sales Tax Tue, 25 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186502