UPVAT: Penalty proceeding cannot be initiated merely based on truck driver statement

Ravi Timbers Vs Commissioner, Commercial Tax U.P. (Allahabad High Court)

Court finds that merely on the basis of presumption and statement of the truck driver which was carrying the goods, penalty proceedings have been initiated by the assessing officer. The taxing department did not have any material on record so as to hold that there was any violation by the dealer in bringing the goods from outside the State of U.P. The Form 38 which was accompanying the goods was filled and all the tax invoice alongwith the bilti and transporter’s bill was the

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