https://www.taxtmi.com/caselaws?id=342390 Penalty under section 13-A(4) of the U.P. Trade Tax Act was not warranted where the assessee promptly produced Form 9, gate pass, transit permit, bilty, purchase and sale register, and books of account showing the transaction had been recorded. The authority could impose penalty only if, after considering the dealer's explanation, it was satisfied that the goods were omitted from the account registers or other business documents. The only adverse circumstance was that the bilty described the vehicle as a truck instead of a tractor trolley, but the vehicle number matched and the discrepancy was treated as a possible clerical error. On those materials, the goods could not be treated as unaccounted, and the penalty was unjustified. en-us Tue, 25 Apr 2017 00:00:00 +0530 Wed, 03 May 2017 09:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342390 Penalty under section 13-A(4) of the U.P. Trade Tax Act was not warranted where the assessee promptly produced Form 9, gate pass, transit permit, bilty, purchase and sale register, and books of account showing the transaction had been recorded. The authority could impose penalty only if, after considering the dealer's explanation, it was satisfied that the goods were omitted from the account registers or other business documents. The only adverse circumstance was that the bilty described the vehicle as a truck instead of a tractor trolley, but the vehicle number matched and the discrepancy was treated as a possible clerical error. On those materials, the goods could not be treated as unaccounted, and the penalty was unjustified. Case-Laws VAT and Sales Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342390