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2009 (3) TMI 921 - HC - VAT and Sales TaxWhether the VAT Tribunal was bound to take into consideration the declarations in form ST XXIIA produced before it, on or before the date of actual hearing of the case before it? Held that:- When the principles of law are applied to the facts of the instant appeals, it becomes evident that the Tribunal has refused to take into consideration the beneficial documents in form ST-XXII-A. Those documents have been ignored on the ground that the dealer-assessee had failed to produce those documents before the Assessing Authority or the Appellate Authority despite being granted repeated opportunities. The explanation tendered by the dealer-assessee for the delay has also not been considered to record a finding whether such a delay constitutes sufficient cause or it is malicious. The documents in original have been produced before us and photocopies of those documents have been taken on record of this case as Mark "A (Colly)". Moreover, the case of the dealer-assessee right from the day of filing the returns on April 30, 2002 for the last quarter of 2001-02, has consistently been that no tax is imposable upon it as it has sold the goods on which tax had been paid at the stage of first stage of sale. While answering the question of law in favour of the dealer-assessee, we set aside the impugned orders of the Tribunal, dated November 1, 2007, and all other orders including the assessment orders raising the additional demand.
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