No VAT liability on transporter even when consignor and consignee details not given

Prince Road Lines Vs. Commissioner Of Commercial Tax U.P. Lucknow ( Allahabad High Court) Allahabad High Court has held that tax liability cannot be fixed on the transporter merely because the assessee/transporter did not furnish the details of the consignor and the consignee of the completed transactions. The Court observed that merely because the Section 8A(5) of the U.P. Trade Tax Act, 1948 and Rule 84A of the U.P. Trade Tax Rules create certain obligations on transporter, it cannot be concluded that in the event of breach of the same, occurrence of taxing event at the hands of the transpor...