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2010 (8) TMI 827 - HC - VAT and Sales TaxWhether the F forms filed by the appellant are fake or fictitious? Held that:- The High Court merely gave liberty to the appellant to raise this contention in appropriate proceedings. Whether or not the evidence in lieu of F forms could be adduced has not been decided by the High Court. The High Court merely left it open to the petitioner to raise that question and nothing more. As the contention has been raised before this Authority, the same has been rejected on consideration of the relevant statutory provision. It is too much to say that the High Court has laid down any principle in this regard which has to be given effect to by this Authority. In the light of above discussion, I uphold the order of the Tribunal confirming the assessment of tax on the disputed turnover under the CST Act. Irrespective of the fact whether the appellant has specifically raised the question of legality of levy of penalty in the appeal, the Tribunal should have gone into the issue inasmuch as the order appealed against is a composite order levying tax, penalty and penal interest. The penalty is, therefore, liable to be set aside and the appeal to the extent of levy of penalty is allowed. In the circumstances of the case, I do not also find any justification to fasten heavy liability by way of interest on the premise that the dealer defaulted in payment of tax. The assessment order in so far as the imposition of tax is concerned is hereby upheld. Thus, the appeal is partly allowed
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