2003 (1) TMI 714 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision filed by a dealer against a penalty order related to the Assessment Year 1982-83. The penalty under Section 15-A (1) (o) was not justified as there was no finding of an attempt to evade tax, and the bill and Form 31 were produced subsequently. The Tribunal's order was quashed.