1985 (3) TMI 246 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax, U.P. filed a revision against a Sales Tax Tribunal judgment related to the assessment year 1978-79. The Tribunal quashed the penalty imposed on an assessee for selling imported machinery without reasonable cause under section 10(d) of the Central Sales Tax Act. The High Court upheld the Tribunal's decision, stating that mens rea was not proven, and the penalty was unjustified. The revision was dismissed with no costs. (Case Citation: 1985 (3) TMI 246 - ALLAHABAD HIGH COURT)