1988 (12) TMI 328

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..... al has come to a conclusion that penalty proceedings initiated by the Sales Tax Officer under section 15-A(1)(h) of the U.P. Sales Tax Act are not leviable but the Tribunal has further recorded findings to the following effect: "Thus the penalty is not liable to be imposed under section 15-A(1)(h) of the U.P. Sales Tax Act but the facts and circumstances clearly establish that the act of the appe .....

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..... ue before it and on the facts of this case it was not open to the Tribunal to have passed any further order in this case beyond saying that the penalty under section 15-A(1)(h) of the U.P. Sales Tax Act was not imposable. In these circumstances, the remand order passed by the Tribunal is liable to be set aside. In the result, the revision succeeds and is allowed with costs which are assessed at R .....

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