https://www.taxtmi.com/caselaws?id=383429 Penalty for alleged non-accounting of goods under the U.P. Trade Tax Act could not be sustained where the record contained no adverse finding that the invoices were unnumbered or that the goods were absent from the assessee's books of account. Mere technical defects in transport documents, including incomplete columns in Form 49 and temporary non-production of some invoices at detention, were insufficient to prove improper accounting when the books and invoices were produced before seizure. The Tribunal's contrary inference lacked support in the record, so the finding of guilt was held perverse and the issue was decided for the assessee. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 24 Jul 2019 07:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383429 Penalty for alleged non-accounting of goods under the U.P. Trade Tax Act could not be sustained where the record contained no adverse finding that the invoices were unnumbered or that the goods were absent from the assessee's books of account. Mere technical defects in transport documents, including incomplete columns in Form 49 and temporary non-production of some invoices at detention, were insufficient to prove improper accounting when the books and invoices were produced before seizure. The Tribunal's contrary inference lacked support in the record, so the finding of guilt was held perverse and the issue was decided for the assessee. Case-Laws VAT and Sales Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383429