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2010 (9) TMI 975 - HC - VAT and Sales TaxWhether along with the driver of the vehicle, the owner of the goods also travelled because the consignor and the consignee were one and the same? Held that:- As a matter of fact, the revisional authority did not even refer to what was the rebuttable evidence relied upon by the owner of the vehicle and whether the order of the assessing authority had reached finality or not. On the other hand, the learned Government Advocate is fair enough to bring to our notice that the order of assessment pertaining to M/s. Vivek Petro was the subject-matter of suo motu revision under section 21, but the revisional authority confirmed the said order of assessment of the assessing officer. When once the order of assessment of M/s. Vivek Petro has reached finality, it would not be open to the Department to say that the presumption under sub-section (4) of section 28AA is still available and the same is not rebutted. In view of the above discussion and reasoning, we are of the opinion, the appeal deserves to be allowed. Accordingly, the appeal is allowed setting aside the order of the revisional authority dated October 25, 2008.
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