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2016 (3) TMI 385 - HC - VAT and Sales TaxValidity of an order passed by the Tribunal - Whether the KAT was justified in upholding the lower authorities' orders in a routine manner without considering the documents on record submitted by the petitioner independently on merits, which would prove that the product sale consideration under the contract between the petitioner and its customer/client, is inclusive of warranty period replacements and has already suffered tax? - Held that:- the finding is recorded by the Tribunal that there is failure to discharge the burden and if the appellant is to contend that there was no failure to discharge the burden, such shall be an essentially a question of fact and not the question of law as sought to be canvassed. The second ground contended that, as it was not a case of transfer of stock and therefore, no declaration was required to be filed, in our view, cannot be accepted on the face of Section 6-A of the CST Act more particularly when on facts there is a finding that, the appellant has failed to discharge the burden by placing valid material to show that the goods were not transferred to any other place of business or to his agent or his principal. The petition does not deserves to be entertained. Hence, dismissed. - Decided against the appellant.
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