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2014 (7) TMI 657 - HC - VAT and Sales TaxImposition of penalty - non acceptance of C form - Transaction of transport of kerosene - Authorities doubted the transaction as clandestine removal since no purchaser was present - Purchaser mentioned in invoices did not exist - Whether the said purchaser who got him duly registered was carrying on the business of trading in kerosene which was purchased from the assessee - Held that:- The assessee has not produced to this date any document to show that the said goods crossed the frontiers of Karnataka and entered the adjoining State. Similarly, no material is produced to show that the purchaser dealt with the kerosene purchased by the purchaser in any manner. No material is produced to show the amount received by the assessee from the purchaser towards the sales made, no bank statements are produced. Unfortunately, though the assessing authority refused to act on these documents, the appellate authority in the assessment proceedings proceeded on the assumption that the C form issued is a genuine document and extended the benefit to the assessee. Now, that order is sought to be pressed into service to show that the concurrent findings recorded by these three authorities on proper appreciation of the material on record is erroneous. When the check-post officer refused to act on these documents and made known to the assessee that it is not a genuine transaction and the purchaser is not a genuine person to dispel that case, material to be produced should be anterior to the said date. Material on record states that the order passed by the appellate authority in the assessment proceedings in Appeal No. CST AP 10/05-06 passed on November 28, 2005 requires re-consideration and therefore it is a fit case for the Additional Commissioner or Commissioner of Sales Tax to exercise their power under section 22A of the of the Central Sales Tax Act to revise the said order - Decided against assessee.
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