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2019 (11) TMI 823 - HC - VAT and Sales TaxImposition of penalty u/s 13-A(4) of the U.P. Trade Tax Act, 1948 - overwriting on Form 49 - discrepancy noted either on physical verification of the goods or on verification of accounts - HELD THAT:- In view of the fact that the penalty came to be imposed solely on account of overwriting in Form-49 required to be filled up for transportation of goods and there was no discrepancy found, either on physical verification of the goods or in the bills or the books of accounts themselves, it could never be said that the goods were not properly accounted for. Answered in the negative, i.e. in favour of the assessee and against the revenue.
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