2012 (12) TMI 994

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..... of the U.P. Value Added Tax Act, 2008 has been preferred against the judgment and order dated 12.01.2011 passed by the Commercial Tax Tribunal, U.P. Lucknow in Second Appeal No.378 of 2010 for the assessment year 2009-10, whereby the penalty levied under section 54 (1)(14) of the VAT Act was cancelled. The brief facts of the case are that during the assessment year under consideration, the ass .....

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..... he coloumn no. 6 was blank. The information pertaining to coloumn no. 6 was printed by computer and it was pasted on the back side of Form No.38 for the reason that space in coloumn no.6 was insufficient to provide necessary information. So, the same was pasted at the back portion of Form no. 38. On physical verification, no discrepancy was found. The mistake is inadvertent and merely a technical. .....

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