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2010 (7) TMI 926 - HC - VAT and Sales TaxPenalty of ₹ 80,000 imposed by the assessing authority in exercise of the power under section 13A(4) of the U.P. Trade Tax Act upheld by Tribunal Held that:- The Tribunal has not recorded any finding of intention to evade tax on the part of the assessee in resorting to the order of penalty and has not even taken into consideration the impact of the subsequent issuance of the transit pass to the assessee which impliedly indicates that the officer-incharge was satisfied that the goods were coming from outside U.P. for being transported through U.P. to a destination outside U.P. In the above background of facts and circumstances, no presumption can legitimately be drawn that the goods were not actually coming from outside U.P. Thus, the penal provision of section 13A(4) of the Act does not get attracted. Thus the impugned order of the Tribunal dated August 2, 2006 is unsustainable and is hereby set aside and that of the Joint Commissioner (Appeal), Trade Tax, Ghaziabad dated February 15, 2006 is restored and affirmed.
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