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2016 (10) TMI 148 - HC - VAT and Sales TaxImposition of penalty under section 54(1)(11)(i) of U.P. VAT Act - Form C and Form E-1 under the provisions of section 6 (2) of the C.S.T. Act - Held that: - The Forms supplied by the revisionist were clearly not under the U.P. VAT Act. The allegation is not that any form under the U.P. VAT Act was wrongly or falsely supplied. If any doubt was there with regard to the forms under the C.S.T. Act then the provisions of section 10(a) of the Act would apply and recourse could be had to the remedies under that provision - The tribunal being the last fact finding authority should have passed necessary orders having recorded the findings that the forms were under the C.S.T. and also having not recorded any finding that there was any form under the U.P. VAT Act which was false or wrongful - penalty wrongly imposed. No useful purpose would be served in remanding the matter to the tribunal - remand order bad - imposition of penalty also bad - revision allowed - decided in favor of revisionist.
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