2004 (11) TMI 584

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..... er referred to as "Act") is directed against the order of Tribunal dated 31.07.1996 sustaining the penalty under Section 15-A (1) (o) of the Act relating to the Assessment Year 1991-92. 2. Brief facts of the case that the applicant is a registered dealer under the U.P. Trade Tax Act and Central Sales Tax Act and alleged to be involved in the manufacturing of perfumes in its factory, situated at N .....

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..... -A (1) (o) of the Act was initiated. Applicant filed reply stating therein that the form could not filled by the seller, inadvertently which ought to have been filled by it and there was no intention on the part of the applicant to evade the tax, in as much as First Journal in Uttar Pradesh and Uttarakhand Providing online Services the material sought to be imported was raw material. Assessing Aut .....

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..... invoice relating to the goods, issued by it but the same could not be filled. If the mistake has been committed by the seller, applicant cannot held responsible. Admittedly, when the vehicle was asked to stop for inspection, necessary documents were submitted namely, bill, builty and declaration form. It is not the case of the department that the driver of the vehicle tried to evade the inspection .....

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