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2015 (3) TMI 132 - HC - VAT and Sales TaxDetention of goods along with the truck - Failure to produce the proof of goods tax - Violation of principle of natural justice - no reason assigned for detention of goods under section 31(6) of the State Act - Inter state Sale or Intra state Sale - Held that:- In view of the findings recorded by the authorities that the goods were loaded at Faridabad and were within the State of Haryana at the time when they were intercepted and moreover when there were two sets of documents, i.e., invoice and GR dated November 23, 2007, the plea of the appellant that the destination of the goods was Bhiwadi outside the State of Haryana, had rightly been rejected by them. The findings of fact cannot be said to be perverse or erroneous in any manner, as the same were recorded not on the basis of the statement of the driver but on the basis of the preliminary enquiry conducted as noticed in the assessment order. In such a situation, no question of law much less substantial arises for consideration in this appeal - Decided against assessee.
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