UPVAT: HC deletes penalty for discrepancy in truck number due to break down

Commissioner Commercial Tax Vs S.C. Jhonson Products Pvt. Ltd. (Allahabad High Court)

HC find that the Tribunal has recorded a categorical findings of fact to the extent that the error, which has been occurred in Column 6 of Form 38 in not writing the date is a human error and the discrepancy in the truck number had arisen due to the fact that the truck, on which the goods were being transported, had a break down and the goods were shifted into another truck.

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