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2009 (4) TMI 890 - HC - VAT and Sales TaxNo examination of the matter in its entirety and objectivity - whether the relevant material on record has altogether been ignored? Held that:- No error has been committed by both the authorities below while setting aside the order passed by the assessing authority because, at the time of physical verification, bill and bilty of 10 electric motors were produced for perusal and according to proviso to rule 62A(3), for the goods which are purchased for production there was no requirement of declaration form ST-18A. In this view of the matter, it is obvious from the facts of the present case that electric motors were purchased and were in transit for the purpose of generating electricity for manufacturing thread, therefore, there is no illegality in the orders impugned which may give rise to any question of law to be decided by this court. Moreover, the question of mens rea is totally irrelevant in this case. Thus both the authorities below set aside the order passed by the assessing authority for the reason that goods purchased were required by the respondent dealer for generating electricity to manufacture thread and there is exemption provided under proviso to rule 62A(3), therefore, in this matter there was no requirement of declaration form ST-18A. Tax revision dismissed.
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