https://www.taxtmi.com/caselaws?id=187929 Penalty under Section 15-A(1)(o) of the U.P. Sales Tax Act could not be sustained merely because goods were not accompanied by Form 31; the statute also required proof that the import was made with an attempt to evade assessment or payment of tax. The Tribunal found that this evasive intent was not established, noting that the assessee's turnover was exempt under an eligibility certificate and the goods were raw material/components not otherwise liable to tax. In the absence of a challenge to those findings, deletion of the penalty involved no error of law and was confirmed. en-us Tue, 02 Mar 1993 00:00:00 +0530 Fri, 11 Nov 2016 16:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187929 Penalty under Section 15-A(1)(o) of the U.P. Sales Tax Act could not be sustained merely because goods were not accompanied by Form 31; the statute also required proof that the import was made with an attempt to evade assessment or payment of tax. The Tribunal found that this evasive intent was not established, noting that the assessee's turnover was exempt under an eligibility certificate and the goods were raw material/components not otherwise liable to tax. In the absence of a challenge to those findings, deletion of the penalty involved no error of law and was confirmed. Case-Laws VAT and Sales Tax Tue, 02 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187929