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2019 (12) TMI 65 - HC - VAT and Sales TaxImposition of penalty u/s 54(1)(14) of the U.P. VAT Act, 2008 - the penalty had been imposed solely on account of vital columns of Form-38 having been left blank with respect to import of floor cleaning machinery - HELD THAT:- The first appeal authority appears to have deleted the penalty and that order has been confirmed by the Tribunal on the reasoning that there was no intention to evade tax inasmuch as the said machinery was being brought inside the State only for the purpose of demonstration and not for sale. Further, explanation of the assessee that the goods were properly accounted at Haryana after being imported from Italy has also accepted. The aforesaid findings of fact recorded by the Tribunal, as to absence of intention to evade tax appear to be based on material and evidence existing on record - Revision dismissed.
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