https://www.taxtmi.com/caselaws?id=312695 Where the applicable sales tax law treats transfer of the right to use goods as a sale, a leasing transaction of machinery delivered and leased outside Uttar Pradesh did not amount to a violation of the declaration conditions attached to Form C under Section 10(d); the finding of no default was upheld in favour of the assessee. Once the original penalty for breach of Section 10(d) was found unsustainable, remand to explore a fresh charge under another clause was unwarranted, because concluded penalty proceedings could not be revived by giving the assessing authority a new opportunity to alter the basis of default. The penalty order was therefore quashed. en-us Tue, 09 Nov 2004 00:00:00 +0530 Mon, 08 Apr 2024 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312695 Where the applicable sales tax law treats transfer of the right to use goods as a sale, a leasing transaction of machinery delivered and leased outside Uttar Pradesh did not amount to a violation of the declaration conditions attached to Form C under Section 10(d); the finding of no default was upheld in favour of the assessee. Once the original penalty for breach of Section 10(d) was found unsustainable, remand to explore a fresh charge under another clause was unwarranted, because concluded penalty proceedings could not be revived by giving the assessing authority a new opportunity to alter the basis of default. The penalty order was therefore quashed. Case-Laws VAT and Sales Tax Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312695