2000 (7) TMI 958

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... elating to the assessment year 1983-84. 2.. The facts giving rise to the present revision is that the applicant was found carrying akhrot for the value of Rs. 39,725.66 through truck No. 7715-J.K.P. which was intercepted on October 16, 1983 at Sarsawa check-post. He was found with an old form No. XXXI bearing No. 465796, which was declared invalid as far back in December 1982. Thereafter, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he said form has been declared obsolete by the Commissioner of Sales Tax, U.P., which was not in the knowledge of the applicant. There was no intention to evade the payment of tax and merely because the applicant's consignment was accompanied by form No. XXXI which was declared obsolete cannot make the applicant liable for penalty under section 15-A(1)(o) of the Act. The orders imposing the penalt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X