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2009 (7) TMI 1191 - HC - VAT and Sales TaxPenalty for noncompliance with the requirements of sub-sections (2), (3), (3A), (3B) of section 28A of the Karnataka Sales Tax Act, 1957 Held that:- In the present case, there is no dispute that the document in question has been produced the next day and it has also been accepted by the check-post officer himself. If so, a levy will be justified only if the assessing officer was of the view that the dealer had failed to come up with sufficient cause for non-furnishing when it was demanded. We do not find any recording of such nature by the assessing officer. On the other hand, there is absolutely no awareness bestowed by the assessing officer to the explanation offered by the dealer for non-production when it was demanded to be produced by the check-post officer. Whether it was justified or not is not an aspect which we are required to go into in this appeal as the question is only about the legality of the levy of penalty and in the absence of a finding that the dealer had not come up with sufficient cause for non-furnishing of the documents at the time of the check, the penalty is not sustainable. Appeal allowed.
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