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2007 (9) TMI 582 - HC - VAT and Sales TaxPenalty under section 10A of the U.P. Trade Tax Act, 1948 for the alleged default of section 10(b) of the Act - Held that:- In the present case, it was not pleaded that spring leaves were purchased individually in the form of iron strips. Before the assessing authority, before the first appellate authority and before the Tribunal the applicant had pleaded that it had moved an application on January 18, 2000 for the addition of spring leaves in the registration certificate by UPC which had not been accepted by all the authorities. Admittedly, in the registration certificate, spring leaves was added with effect from October 30, 2001. Prior to this date, the dealer was not registered for the spring leaves (motor parts). Thus, knowing that it was not registered for spring leaves (motor parts) it had issued form C in respect thereof which amounts to violation of clause (b) of section 10 of the Act. In the facts and circumstances of the case, no interference is called for in the order of the Tribunal.
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