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2010 (7) TMI 939 - HC - VAT and Sales TaxWhether the goods have not been sent to the own depot by way of stock transfer and, in respect of the export, the required certificates have not been furnished? Held that:- There was substantial compliance of rule 77(1)(a) and rule 77(3) of the Rules and, therefore, there was proper service of the notices under section 21(1) on the petitioner in accordance with rule 77. From the perusal of the record it appears that the proceedings under section 21 have been initiated on the basis of information received from STO (SIB), Muzaffarnagar, based on the survey made at the premises of Tomar Transport Co., Shamli Road, Muzaffarnagar, wherein incriminatory materials were found, which have been referred in the order. Therefore, it cannot be said that there was no material to initiate the proceedings. It is the settled principle of law that in the writ jurisdiction under article 226 of the Constitution, this court cannot examine the sufficiency of the material. Appeal dismissed.
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