https://www.taxtmi.com/caselaws?id=379922 The High Court upheld the imposition of tax and penalty under Sections 7(4) and 15A(1)(q) of the U.P. Trade Tax Act on M/S East India Transport Agency. Despite the applicant's claim of goods delivery supported by a buyer's certificate, failure to surrender the transit pass led to the tax and penalty imposition. The Court found no error in the authorities' decisions, emphasizing the significance of complying with procedural requirements and timely submission of evidence in legal proceedings. Both revision petitions were dismissed. en-us Thu, 02 May 2019 00:00:00 +0530 Fri, 20 Feb 2026 17:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379922 The High Court upheld the imposition of tax and penalty under Sections 7(4) and 15A(1)(q) of the U.P. Trade Tax Act on M/S East India Transport Agency. Despite the applicant's claim of goods delivery supported by a buyer's certificate, failure to surrender the transit pass led to the tax and penalty imposition. The Court found no error in the authorities' decisions, emphasizing the significance of complying with procedural requirements and timely submission of evidence in legal proceedings. Both revision petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379922