https://www.taxtmi.com/caselaws?id=472475 Under the Uttar Pradesh Value Added Tax Act, a railway container contractor's failure to disclose consignor and consignee particulars can sustain tax liability. Where materially identical facts are governed by an earlier binding ruling on the tax consequences of that non-disclosure, the same legal position applies. Non-disclosure of the relevant consignor and consignee details does not justify exoneration from VAT liability. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 14 Oct 2026 06:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472475 Under the Uttar Pradesh Value Added Tax Act, a railway container contractor's failure to disclose consignor and consignee particulars can sustain tax liability. Where materially identical facts are governed by an earlier binding ruling on the tax consequences of that non-disclosure, the same legal position applies. Non-disclosure of the relevant consignor and consignee details does not justify exoneration from VAT liability. Case-Laws VAT / Sales Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472475