1993 (3) TMI 367 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad upheld the Sales Tax Tribunal's decision to delete a penalty imposed on an assessee for importing goods without required documents under Section 15-A(1)(o) of the U.P. Sales Tax Act. The Tribunal found that the penalty was not justified as the goods were exempt from tax and were raw materials for manufacturing. The revision by the Commissioner, Sales Tax, was rejected. (Citation: 1993 (3) TMI 367 - ALLAHABAD HIGH COURT)