Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2004 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (5) TMI 558 - ALLAHABAD HIGH COURTExtract: ....... In Sales Tax Revision No. 872 of 1994 penalty under section 15A(1)(o) of the Act was levied. I have held that rexine is not taxable under the U.P. Trade Tax Act. There cannot be any intention to evade payment of any tax. Therefore, levy of penalty under section 15A(1)(o) of the Act cannot be sustained. In the result both the revisions are allowed.
|