1998 (8) TMI 584

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..... ision Bench of Sales Tax Tribunal, Lucknow, whereby the appeal of the opposite party was allowed and the penalty imposed under section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 imposed by the assessing authority as affirmed by the Deputy Commissioner (Appeals), Sales Tax, Lucknow, was set aside. 2.. The case of the revisionist is that in taxation statutes the role of mens rea does not come into .....

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..... or importing any goods from outside the State, therefore, they were not liable to pay penalty when the amendments to the Act were given retrospective effect. 4.. There seems substantial justification in what the learned counsel for the opposite party has urged. No one could have anticipated prior to October 5, 1982 that there will be some enactment effective from September 27, 1979. In the circu .....

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