1998 (8) TMI 584

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....ioner, Sales Tax, Uttar Pradesh, Lucknow, challenging the order dated November 18, 1991 passed by a division Bench of Sales Tax Tribunal, Lucknow, whereby the appeal of the opposite party was allowed and the penalty imposed under section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 imposed by the assessing authority as affirmed by the Deputy Commissioner (Appeals), Sales Tax, Lucknow, was set aside.....

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....e during financial year 1979-80 and since during that period there was no necessity for using form XXXI for importing any goods from outside the State, therefore, they were not liable to pay penalty when the amendments to the Act were given retrospective effect. 4.. There seems substantial justification in what the learned counsel for the opposite party has urged. No one could have anticipated ....