No penalty due to non-filling of column in declaration form if there was no intention of assessee to

CST & VAT: U.P. VAT - Where Assessing Authority had imposed penalty upon assessee under section 54(1)(14) on ground that column No. 6 of Form No. 38 was not filled up and Tribunal after recording a finding that there was no intention of assessee to evade payment of tax deleted penalty, order of Tribunal could not be interfered with, unless finding was perverse