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2010 (12) TMI 1113 - HC - VAT and Sales TaxWhether, in the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal has erred in law in taking into consideration irrelevant material and ignoring the relevant material on record? Held that:- The Tribunal has merely recorded that certain specific instances have been mentioned in the assessment order for rejecting the genuineness of transactions and that the appellant has not countered such specific instances and has deemed it proper to remain silent on it for the reasons best known to him. That, findings of non-existence of the transport company are more eloquent. Thus, the findings recorded by the Tribunal clearly suffer from non-application of mind. When the assessee has raised specific contentions before the Tribunal, the Tribunal is required to apply its mind to the said contentions and after appreciating the evidence on record, record its findings in respect thereof. In the present case, the Tribunal has abdicated its duties of appreciating the evidence on record and recording its findings and has merely brushed aside the submissions made by the assessee without even a reference thereto. The impugned order of the Tribunal therefore stands vitiated and cannot be sustained. The question is answered in the affirmative
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