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2007 (8) TMI 678 - HC - VAT and Sales TaxPenalty proceedings under section 15A(1)(q) of the U.P. Trade Tax Act, 1948 - Held that:- In the present case, firstly, the Joint Commissioner (Appeals) did not discharge its burden by getting the documents verified and similarly the Tribunal admitted and relied upon the report without confronting the dealer with the same and without giving an opportunity to rebut. This court cannot consider the material and record a finding as to whether the trip sheet was got discharged or not, or that the affidavits were filed by the parties outside the State of U.P. claiming to have taken delivery of goods as this would be appreciation of evidence and moreso where there are conflicting reports on such evidence. In view of the above discussion it would be appropriate that the matter be remitted to the Joint Commissioner (Appeals) to examine the matter afresh after getting the evidence led by the dealer as also the various reports placed by the department and after due verification and affording due opportunity to the parties to reconsider the evidence led by the either party and pass appropriate orders afresh. Further if the assessment order goes, the penalty order cannot be sustained and will automatically go. Revision allowed.
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