2000 (9) TMI 1051 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad heard a revision against a penalty imposed under Section 15-A (1) (o) of the U.P. Trade Tax Act for importing machinery without Form 31. The Tribunal remanded the matter, but the Court set aside the order, directing a fresh decision without limiting considerations to specific cases. The revision was disposed of accordingly.