1992 (8) TMI 281 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad set aside the Sales Tax Tribunal's order imposing a penalty on an assessee for not having Form 31 for a consignment of Raddi brought from London to Muzaffarnagar. The Court ruled that the penalty cannot be imposed unless the Raddi was actually sold, and Form 31 is only for monitoring goods' entry into Uttar Pradesh. The case was remanded to the Tribunal for a fresh decision within three months. Revision was allowed with no costs.