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2022 (1) TMI 156 - HC - VAT and Sales TaxLevy of penalty U/s 15 A (1) (o) of UP Trade Tax Act - intent to evade payment of tax or not - Form -31 has been produced before the seizure order and the transaction is recorded in the books of account of both consignee and consignor - penalty at an excessive rate or not - HELD THAT:- If the goods are purchased against Form 3-A, the same are required to be sold in the same form and condition. If the goods, so purchased against Form 3-A, were even altered in the existing product, it will take into sweep of a new product. The case in hand, admittedly, the body was mounted on the chassis and thereafter, final bill was issued, which itself is a violation of the Form 3-A. The benefit of Form 3-A can be availed from the payment of purchase documents only in the event the terms & conditions thereon are satisfied. Necessary condition is required to be satisfied - In the case in hand, it is admitted by the revisionist that final bill was issued after the body was mounted on the chassis, which were purchased against Form 3-A. Therefore, there is no doubt that the sale of chassis with mounted body made by the revisionist would be selling a product, which is in different condition from the chassis or the body and thus, the same would be liable to be purchase tax under section 3AAA of the Act. Other submission cannot be permitted to be raised in the revisioinal jurisdiction, for the first time. Revision dismissed.
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