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

..... ribunal, Saharanpur Bench, Saharanpur, in Second Appeal No. 106 of 1985 relating 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, wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... accompanied with form No. XXXI containing full particulars. However, the 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 penal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X