https://www.taxtmi.com/caselaws?id=334824 Penalty under the U.P. Trade Tax Act cannot be imposed unless the specific transit or import-control conditions are first met. Where goods are merely passing through the State, Section 28A does not apply, so penalty under Section 15A(1)(o) cannot stand. Likewise, if a vehicle is intercepted before crossing the first check-post after entry into the State, the transit authorisation scheme in Section 28B has not yet been triggered and no infringement is established, so penalty under Section 15A(1)(q) is also unsustainable. The article states that penalty orders based on either provision are arbitrary when the statutory preconditions are absent. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 22 Nov 2016 11:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334824 Penalty under the U.P. Trade Tax Act cannot be imposed unless the specific transit or import-control conditions are first met. Where goods are merely passing through the State, Section 28A does not apply, so penalty under Section 15A(1)(o) cannot stand. Likewise, if a vehicle is intercepted before crossing the first check-post after entry into the State, the transit authorisation scheme in Section 28B has not yet been triggered and no infringement is established, so penalty under Section 15A(1)(q) is also unsustainable. The article states that penalty orders based on either provision are arbitrary when the statutory preconditions are absent. Case-Laws VAT and Sales Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334824