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2016 (2) TMI 653 - HC - VAT and Sales TaxEvasion of sales tax / value added tax (VAT) - levy of penalty - transaction is in the court of interstate sale and not local sale - jurisdiction of state government - proceedings based on the statement of the Driver - Held that:- The appellant relies upon the invoice and challan outward to substantiate that the transaction with the Government organization NAFED was bonafide and genuine. The Tribunal has not looked into the entire documents to record a finding that any attempt of evasion was made or that the documents were not genuine and had merely gone by the alleged admission of the driver. In our opinion, the order of the Tribunal cannot be sustained as the Tribunal was required to examine the entire material on record before concluding whether there was any attempt to evade tax on the part of the dealer. - Matter remanded back.
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