https://www.taxtmi.com/caselaws?id=393673 Penalty under Section 4-B(5) of the U.P. Trade Tax Act was said to be unsustainable where the only basis was alleged excess procurement of diesel without material proving misuse of the recognition certificate. The text notes that the assessee purchased diesel against Form III-B for use in generator sets running plant and machinery for khandsari sugar manufacture, and that the Tribunal inferred diversion merely from the quantity purchased. It states that, absent evidence of private use or use for a non-manufacturing purpose, misuse could not be found on surmise. The penalty order was therefore not sustainable on the existing record and fresh adjudication was required. en-us Mon, 06 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 09:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393673 Penalty under Section 4-B(5) of the U.P. Trade Tax Act was said to be unsustainable where the only basis was alleged excess procurement of diesel without material proving misuse of the recognition certificate. The text notes that the assessee purchased diesel against Form III-B for use in generator sets running plant and machinery for khandsari sugar manufacture, and that the Tribunal inferred diversion merely from the quantity purchased. It states that, absent evidence of private use or use for a non-manufacturing purpose, misuse could not be found on surmise. The penalty order was therefore not sustainable on the existing record and fresh adjudication was required. Case-Laws VAT and Sales Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393673