1998 (3) TMI 652

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....8 was decided. The subject-matter of the other appeal does not concern this revision. Heard learned counsel for the parties. 2.. The facts are, that the assessee was subjected to a penalty of Rs. 20,400 under section 15-A(1)(o) of the U.P. Sales Tax Act (now called the U.P. Trade Tax Act) for importing iron strips weighing 12.5 tonnes from Hissar to Sahebabad a place within the State of U.P. The vehicle carrying the goods was intercepted by the Sales Tax Officer, Mobile Squad when it was noticed that the goods were not accompanied by form 31 as required under section 28-A of the Act. The explanation of the assessee was that a purchase order dated May 28, 1985 was placed with M/s. Jindal Strips Limited, Hissar for the purchase of 150 tonn....

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....e for imposition of any penalty was made out and the Tribunal fell in error when it sustained the penalty order though in part. It was further argued that the Tribunal has not found as a fact that the import of the goods in question without form 31 was with an intention to evade assessment or payment of tax under the provisions of the U.P. Sales Tax Act. The learned counsel also drew the attention of the court to the assessment order for the year in question which was completed on May 2, 1990, a copy of which has been filed as annexure 1 to the affidavit filed in support of the revision. 5.. The provision of section 15-A(1)(o) read with section 28-A has been the subject-matter of consideration before this Court on more than one occasion.....