1998 (11) TMI 612 - HC - VAT and Sales Tax

Summary

The Allahabad High Court dismissed the revision petition under the U.P. Sales Tax Act, 1948 filed by the Commissioner of Sales Tax. The case involved a transporter carrying goods from Tripur to Punjab and Chandigarh. A penalty of Rs. 64,000 was levied for a clerical error in the transit pass, but the Tribunal cancelled it, stating that the goods were actually transported out of Uttar Pradesh. The Court found that the penalty was not justified as it was a mere clerical error and the goods were meant to be transported out of the state.