2019 (12) TMI 65

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..... enalty and that order has been confirmed by the Tribunal on the reasoning that there was no intention to evade tax inasmuch as the said machinery was being brought inside the State only for the purpose of demonstration and not for sale. Further, explanation of the assessee that the goods were properly accounted at Haryana after being imported from Italy has also accepted. The aforesaid findings .....

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..... e U.P. VAT Act, 2008 had been deleted. 3. On this revision, notice had been issued to the assessee by an earlier order dated 05.12.2012, however, steps have yet not been taken despite lapse of 7 years. It appears, the revenue is not interested in pursuing the matter any further. Moreover, the matter has been examined on prima facie merits. 4. Having heard learned Stan .....

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