Penalty u/s 4B(5) of UPTT - when the assessee in his proforma 4 ...

Tribunal's Decision on Goods Classification Lacks Evidence Under UP Trade Tax Act Section 4B(5.

October 9, 2013

Case Laws     VAT and Sales Tax     HC

Penalty u/s 4B(5) of UPTT - when the assessee in his proforma 4 and form 82 has himself declared the manufacture goods as plastic goods there was little or no evidence before the Tribunal to come to the conclusion that the goods so manufactured were packaging materials - HC

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