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2011 (8) TMI 1017 - HC - VAT and Sales TaxWhether the STATwas justified in drawing inference, and in coming to the conclusion, that the sale transactions in question were inter-State sales or whether the findings of the STATin this regard are based on mere surmises and are perverse? Held that:- The conclusion of the STATthat the sales of DEPB scrips were inter-State sales is based on inferences which any reasonable person would have arrived at. The contentions of the petitioner's counsel to the contrary do not commend acceptance. Section 21(5) of the APGST Act merely enabled the STATto make such inquiry as it deemed fit before passing the order under section 21(4) of the Act. It is not necessary that the STATshould, in every case, conduct an enquiry before passing the order confirming the order of the revisional authority. The order of the STATis a well considered and reasoned order. It does not necessitate interference in revision proceedings under section 22(1) of the APGST Act. Appeal dismissed.
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