https://www.taxtmi.com/caselaws?id=456040 Penalty under Section 15-A(1)(a) of the U.P. Trade Tax Act could not be sustained where a later assessment order recorded that no Entry Tax liability was imposed on the assessee, because that subsequent assessment removed the foundation for the penalty proceedings. The High Court noted that the Tribunal had not considered this material fact before allowing the Revenue's appeals, making its order unsustainable. The impugned appellate order was set aside and the matter was remitted to the Tribunal for fresh consideration in light of the assessment order dated 18.03.2006. en-us Thu, 12 Jan 2023 00:00:00 +0530 Sun, 23 Jun 2024 21:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456040 Penalty under Section 15-A(1)(a) of the U.P. Trade Tax Act could not be sustained where a later assessment order recorded that no Entry Tax liability was imposed on the assessee, because that subsequent assessment removed the foundation for the penalty proceedings. The High Court noted that the Tribunal had not considered this material fact before allowing the Revenue's appeals, making its order unsustainable. The impugned appellate order was set aside and the matter was remitted to the Tribunal for fresh consideration in light of the assessment order dated 18.03.2006. Case-Laws VAT and Sales Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456040