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2013 (6) TMI 171 - HC - VAT and Sales TaxPenalty u/s 54(1)(14) of the U.P. Value Added Tax Act, 2008 - seizure of goods as the weight of the consignment was more than that disclosed in the documents - Held that:- It is admitted on record that the assessee is a dealer having turnover of Rs.15 crore per annum. The total consignment was of 23.84 metric tones in 465 bags and during seizure only 33 bags weighing about 805 Kg. having the value of Rs.11,000/- alone were said to have been found in excess. In comparison to the volume of the trade carried on by the assessee and the quantity of the consignment, the goods in excess were quite negligible. The tax liability on it would have been Rs.110/- only. It is not expected of any dealer to involve himself in penalty proceedings relating to such petty quantity of goods having tax incidence of Rs.110/-only. Therefore, there appears to be no intention of evaision of tax in transportation of such excess goods. It was not proper to levy penalty by taking the value of the entire consignment as base. The evasion of tax, if any, would have been only o33 bags of yellow peas excess bags found and, therefore, the penalty ought to have been in tune with the value of the said excess goods. In favour of assessee.
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