2012 (11) TMI 1045

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.....-Present revision has been filed under section 58 of the U.P. Value Added Tax Act, 2008, against the judgment and order dated September 3, 2009 passed by the Commercial Tax Tribunal, Lucknow, in Second Appeal No. 101 of 2009, for the assessment year 2008-09, where the penalty levied under section 54(1)(14) of the VAT Act, was cancelled. The brief facts of the case are that during the assessment ....

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....nd on perusal of the record, it appears that in the instant case, the truck was started on July 27, 2008 from Andhra Pradesh to U.P. It is an undisputed fact that from August 1, 2008, the check-post in U.P. was abolished. Prior to it, there was a practice that the declaration form pertaining to the import was to be filled up at the checkpost with the help of the officer concerned. So, the truck dr....