2000 (8) TMI 1109 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision filed by the applicant against the penalty imposed by the Sales Tax Tribunal for not producing Form 31 while transporting goods. The Court held that there was no intention to evade tax as the necessary documents were produced, setting aside the penalty under Section 15-A (1) (o) of the Act.