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2015 (12) TMI 919 - HC - VAT and Sales TaxWaiver of pre deposit - Duty demand for non-furnishing of declaration Forms in 'C' and 'E-1' - Held that:- Court notices that the central point concerning the prima facie case of the Assessee, in the manner projected by it, has not merited appropriate consideration in the hands of the Tribunal. The central issue was whether the Audit Officer could have picked up some transactions of the Assessee under Section 58 of the DVAT Act even when the original assessment order for the same period was already pending consideration before the OHA. This does not appear to have been addressed even from the point of view of the prima facie case of the Appellant. - Assessee has already deposited ₹ 20,79,660 during the pendency of the above proceedings was not noticed by the Tribunal. Considering that the total disputed tax is around ₹ 33,41,532 and the aforementioned deposit already constituted more than 60% of the disputed tax, this was a case where there should have been no requirement of any further pre-deposit of tax for consideration of the Appellant's appeal. - Decided in favour of assessee.
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