https://www.taxtmi.com/caselaws?id=382760 Penalty under Section 15-A(1)(O) of the U.P. Trade Tax Act could be imposed only where the Assessing Officer recorded satisfaction, in the penalty order itself, that the dealer intended to evade tax; a mere technical defect in Form-31 was not enough. On the facts, the assessee was a 100% export oriented unit enjoying exemption, and there was no allegation of any taxable dealings or evasion. The penalty was therefore not sustainable, and the question of law was answered in the negative in favour of the assessee. en-us Fri, 05 Jul 2019 00:00:00 +0530 Thu, 21 Nov 2019 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382760 Penalty under Section 15-A(1)(O) of the U.P. Trade Tax Act could be imposed only where the Assessing Officer recorded satisfaction, in the penalty order itself, that the dealer intended to evade tax; a mere technical defect in Form-31 was not enough. On the facts, the assessee was a 100% export oriented unit enjoying exemption, and there was no allegation of any taxable dealings or evasion. The penalty was therefore not sustainable, and the question of law was answered in the negative in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382760