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2010 (3) TMI 1016 - HC - VAT and Sales TaxWhether this is a case of misuse of process of law by the assessee? Held that:- As more than sufficient opportunities were granted to the assessee on many occasions to produce the record to prove the genuineness of the declaration form ST XXII in support of the claim under section 5(2)(a)(ii) of the Act, but it (assessee) utterly failed to furnish the same and considerably delayed the matter despite adequate opportunities. Once, it is proved on record that the assessee has miserably failed to produce the record to prove the genuineness of the indicated declaration despite adequate opportunities, therefore, the assessee cannot possibly be heard to say that no opportunity was granted to it. The authorities below have recorded a categoric finding of fact that as the declaration made by the assessee based on bogus and ingenuine forms, therefore, determination of any substantial question of law did not arise at all, in the obtaining circumstances of the case. For the reasons recorded above, we, therefore, find no merit in the instant appeal, which is hereby dismissed.
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