https://www.taxtmi.com/caselaws?id=378541 Penalty imposed for purchase of a J.C.B. machine against Form-C was not interfered with in revision because the Tribunal's findings were factual and showed that Form-C had been issued by the assessing authority itself, the machine had been purchased against that form, and no false representation was involved. As no perversity or legal error was demonstrated, revisional interference under section 58 of the U.P. Value Added Tax Act, 2008 was not warranted on merits. The penalty order therefore remained undisturbed. en-us Fri, 01 Mar 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378541 Penalty imposed for purchase of a J.C.B. machine against Form-C was not interfered with in revision because the Tribunal's findings were factual and showed that Form-C had been issued by the assessing authority itself, the machine had been purchased against that form, and no false representation was involved. As no perversity or legal error was demonstrated, revisional interference under section 58 of the U.P. Value Added Tax Act, 2008 was not warranted on merits. The penalty order therefore remained undisturbed. Case-Laws VAT and Sales Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378541