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2014 (7) TMI 847 - HC - VAT and Sales TaxWaiver of pre deposit - collection of tax from transporter - Tribunal which makes it apparent that upon survey and seizure of GRs in respect of goods in the possession of the transporter, the VAT authorities were of the opinion that the dealers of the goods/consignments were not paying tax for the last two years - Held that:- It is apparent that the VAT authorities assumed that the transporter was in some way responsible for the payment of VAT. The Revenue undoubtedly relies upon Section 3(9) of the DVAT Act, 2004. Yet, none of the orders made by the Revenue in this case have actually cited or raised the presumption which is sought to be raised on its behalf in the Court - direction to pre-deposit any amount as a condition for the hearing of the appeal ‘ be it towards the primary tax liability or penalty, is not justified. In these circumstances, the direction to pre- deposit 40% of the tax liability and 20% of the penalty is hereby set- aside - Decided in favour of assessee.
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