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2018 (8) TMI 1493 - HC - VAT and Sales TaxPenalty - it was alleged that though the goods were sold to a person situated outside the state of U.P. i.e. at Delhi but the challan/invoice indicating the details showing the charge of tax under U.P. Trade Tax Act and not under the Central Sales Tax Act - Held that:- There is no dispute that in the challan/invoice the details of the Delhi purchaser are mentioned but it appears that inadvertently while preparing the challan/invoice the tax has been charged under the U.P. Trade Tax instead of Central Sales Tax laws - it is the case where this cannot be ruled out that some time the person who is suppose to prepare the challan/invoice or the documents may commit mistake and in the instant case instead of mentioning the Central Tax the person, who has prepared the challan/invoice has mentioned the rate of tax as U.P. Tax. There was no ill intention at the hands of the Revisionist as the sales are duly accounted for and due challan/invoice was issued - penalty set aside - appeal allowed.
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