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2012 (11) TMI 1045 - HC - VAT and Sales TaxRevision - Penalty - Declaration to import - It is an undisputed fact that from August 1, 2008, the check-post in U.P. was abolished - Held that: - There was no concealment of the sale or goods. The blank form was available with the truck driver, but due to change circumstances, which were beyond his control, neither there was any mala fide intention nor any concealment on the part of the assessee. Therefore, by keeping in mind the ratio laid down in the case of Price Waterhouse Coopers Pvt. Ltd. v. Commissioner of Income-tax [2012 (9) TMI 775 - SUPREME COURT], there was no justification for levy of the penalty - Decided in favor of the assessee.
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