https://www.taxtmi.com/caselaws?id=378883 Penalty under Section 13A(4) of the U.P. Trade Tax Act was held unsustainable because the goods were duly supported by invoices, bilties and regular books of account at the time of interception. The statutory precondition for penalty is omission of the goods from the account books, register and related documents under Section 13A(1), and no finding was recorded that the goods were unaccounted for. Interception, seizure or suspicion based on loose papers found with the driver could not by itself justify penalty, so the assessee succeeded. en-us Tue, 16 Apr 2019 00:00:00 +0530 Fri, 16 Aug 2019 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378883 Penalty under Section 13A(4) of the U.P. Trade Tax Act was held unsustainable because the goods were duly supported by invoices, bilties and regular books of account at the time of interception. The statutory precondition for penalty is omission of the goods from the account books, register and related documents under Section 13A(1), and no finding was recorded that the goods were unaccounted for. Interception, seizure or suspicion based on loose papers found with the driver could not by itself justify penalty, so the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378883