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2010 (10) TMI 939 - HC - VAT and Sales TaxWhen Form XX-B is primarily issued to the registered dealer even though the declaration relating to the quantum of the purchase made is to be made by the farmer, it was the primary responsibility of the dealer to have ensured that what was purchased was duly reflected in Form XX-B declaration and since the petitioner has failed to fulfil the said statutory obligation, the revision made and the equal value addition as well as the penalty imposed cannot be interfered with? Held that:- If really such corrections were made as contended by the petitioner by the farmers themselves in Form XX-B declarations, that should have been ensured by the petitioner at the time of purchase itself by atleast getting necessary initials of the concerned farmer in Form XX-B declaration itself in order to rule out the possibility of any other allegations of such corrections said to have bee made by the petitioner/assessee at a later point of time. Therefore, in the absence of any other acceptable material, the revision of the taxable turnover made based on such corrections found in Form XX-B declaration at the instance of the respondent cannot be faulted. We are not therefore, inclined to interfere with the addition of suppressed value of turnover to the extent of ₹ 1,28,466/- made by the Assessing Authority and confirmed by the Lower Appellate Authority as well as the Tribunal. The revision petition therefore stands partly allowed and while sustaining the revision of the taxable turnover based on suppression to the tune of ₹ 1,28,466/-, the imposition of penalty as well as equal addition stand deleted
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