2023 (8) TMI 54 - SCH - VAT and Sales Tax

Levy of penalty on applicant (Government Institution) under Section 8(D)(6) of the U.P. Trade Tax Act, 1948 - it was held by Allahabad High Court that Initiation of penalty proceedings under Section 8(D)(6) against a Government Institution has not helped the revenue, but such exercise has led to financial loss to the Government by unnecessary expenditure on litigation which, at any cost, should be avoided. HELD THAT - There are no merit in the Special Leave Petition - SLP dismissed.