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2015 (9) TMI 413 - HC - VAT and Sales TaxRevocation of Penalty – Tribunal vide impugned order set aside penalty order and remanded matter back for ascertaining rate of tax applicable – It was alleged that Tribunal erred in cancelling penalty as dealer had transported inverters and not UPSs thus, was liable to pay tax at rate of 12.5 per cent whereas tax on UPSs was leviable at rate of four per cent – Held that:- Tribunal came to conclusion that nature of transaction could be determined by Assessing Authority – Assessing Authority shall adjudicate whether goods were actually inverters or UPS – Officers who were authorised to carry out checking on roadside in exercise of powers conferred under section 51 of Act cannot delve into question of nature of item and rate of tax applicable thereto – No error could be pointed out in approach of Tribunal which may warrant interference – No merit in appeal – Decided against revenue.
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