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M/s Bholanath Industries Limited Versus The Commissioner of Commercial Taxes, U.P., Lucknow

2016 (9) TMI 826 - ALLAHABAD HIGH COURT

Imposition of penalty - detention of goods by department - SCN - in reply to the show-cause notice at first opportunity the assessee had produced these forms-31 - Tribunal silent about the relevancy of forms - whether forms-31 relate to the goods, wh .....

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se forms and whether related or not related to the goods which were being transported - the matter remanded to the Tribunal for a consideration of these facts whether the forms were good or bad and could have been accepted. - The matter on remand .....

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abeyance till the matter is finally decided by the Tribunal. - Revision disposed off - decided in favor of assessee. - Sales/Trade Tax Revision No. 811 of 2011 - Dated:- 5-9-2016 - Hon'ble Bharati Sapru, J. For the Applicant : Piyush Agrawal .....

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ed 07.12.2010 imposing a penalty on the assessee on the ground of fact that there was an intention to escape tax. The questions of law referred to are hereunder: "(1) Whether in view of the judgment of this Hon'ble Court in the case of Khura .....

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bunal is justified? (2) Whether the goods in question was a raw material and admittedly the applicant is not trade of raw wool but is a manufacturer of woolen yarn, still the imposition of penalty under section 15-A(1)(o) is justified? (3) Whether th .....

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mstances of the case, the levy of penalty under Section 15-A(1)(o) of U.P. Trade Tax Act of ₹ 2,69,775/- is justified? (5) Whether on the facts and circumstances of the case the quantum of penalty levied upon the applicant at ₹ 2,69,775/- .....

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and 0180420.The assessee has stated this in paragraph 40 of the revision also. The assessee states that it had not sent the forms-31earlier under the bonafide belief that it was not required at that stage. It is on account of this non-accompaniment o .....

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s completely silent as to whether these forms-31 relate to the goods, which were carried or not. It has not rejected these forms-31 as unrelated to the goods but has simply passed the penalty order. It is inherent that when an opportunity to show-cau .....

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