Penalty u/s 54(1)(14) of UP VAT - import of goods into the State by road against a declaration form -...

Penalty u/s 54(1)(14) of UP VAT - import of goods into the State by road against a declaration form - contravention of the provisions of Section 50 - The guilty mind is necessary to be established to impose penalty under Section 54(1)(14) of the Act - HC .....

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