https://www.taxtmi.com/caselaws?id=274761 Penalty under Section 13A(4) of the U.P. Trade Tax Act was held unsustainable where the consignment was supported by challan, ledger and cash book entries and the dealer's explanation was accepted on the factual record. The later requirement that challans bear numbers printed by a press could not be applied to a 1996-97 transaction. Non-filing of an application under Section 13A(6) or an appeal against the seizure order did not justify penalty on these facts. The revisional court also noted that the Tribunal failed to address the appellate findings, so the penalty was set aside and the revision succeeded. en-us Thu, 06 Jul 2017 00:00:00 +0530 Tue, 06 Nov 2018 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274761 Penalty under Section 13A(4) of the U.P. Trade Tax Act was held unsustainable where the consignment was supported by challan, ledger and cash book entries and the dealer's explanation was accepted on the factual record. The later requirement that challans bear numbers printed by a press could not be applied to a 1996-97 transaction. Non-filing of an application under Section 13A(6) or an appeal against the seizure order did not justify penalty on these facts. The revisional court also noted that the Tribunal failed to address the appellate findings, so the penalty was set aside and the revision succeeded. Case-Laws VAT and Sales Tax Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274761