2003 (1) TMI 727 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision against the Trade Tax Tribunal's order imposing a penalty on a transporter for not surrendering a transit pass at the exit check post. The Tribunal found that the goods were delivered to the purchaser, rebutting the presumption under Section 28-B, and therefore, no penalty was justified under Section 15-A(1)(q) of the U.P. Trade Tax Act.