https://www.taxtmi.com/caselaws?id=366021 Penalty under the U.P. Trade Tax Act could not be sustained where the goods tallied with the challan, the transaction was supported by the original transport documents, and the only defect was an inadvertent clerical mention of U.P. trade tax instead of central sales tax. The Court treated the discrepancy as technical, found no material showing concealment or intent to evade tax, and held that detention-based penalty provisions cannot be applied on such a minor document error when the goods are duly accounted for and the transaction is genuine. en-us Mon, 20 Aug 2018 00:00:00 +0530 Wed, 29 Aug 2018 06:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366021 Penalty under the U.P. Trade Tax Act could not be sustained where the goods tallied with the challan, the transaction was supported by the original transport documents, and the only defect was an inadvertent clerical mention of U.P. trade tax instead of central sales tax. The Court treated the discrepancy as technical, found no material showing concealment or intent to evade tax, and held that detention-based penalty provisions cannot be applied on such a minor document error when the goods are duly accounted for and the transaction is genuine. Case-Laws VAT and Sales Tax Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366021