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2007 (10) TMI 571 - ALLAHABAD HIGH COURTInter state v/s Intra state - whether goods had gone outside the State of U.P. and had not been sold inside the State of U.P.? - Held that:- The order of the Tribunal as well as the order of the Assistant Commissioner (Judicial), Trade Tax, Jhansi, are not sustainable. Form F alone is not a sufficient document by which the presumption can be said to have been rebutted. Apart from form F, the party should file such evidences to show that the goods had reached the destination outside the State of U.P. and their further disposal. No such evidences have been filed. The appellate authority has accepted the form F without giving opportunity to the assessing authority as required under section 12B of the Act. The assessing authority could not get opportunity to examine the genuineness of form F. Appeal allowed. The matter is remanded back to the assessing authority to pass fresh order after giving proper opportunity of hearing.
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