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2016 (9) TMI 611 - HC - VAT and Sales TaxLevy of tax - Section 28-B of the U.P. Trade Tax Act, 1948 - imposition of penalty - Section 15A(1)(g) of the 1948 Act - sale of vehicle on hire-purchase - Form - 34 - whether the rebuttable presumption which stood raised under Section 28-B stood discharged or not? - Held that: - Under a rule of rebuttable presumption all that a person is obliged to do is to establish by way of evidence that the real fact is not as presumed. The respondents had before them not just the invoices of sale executed by the revisionist in favour of Motor and General Sales Limited but also the delivery and sale invoice executed in favour of Naseem Ahmad. These documents evidenced a sale by way of hire purchase outside the State of U.P. The documents and evidences so led clearly tended to dislodge the rebuttable presumption raised. Whether the test of "tending to show" is applied or the test of "preponderance of probability", it is apparent that the presumption raised against the revisionist stood clearly discharged. Whether Naseem Ahmad is treated to be the owner of the vehicle for all practical purposes or is viewed as the person in charge of the vehicle, the liability of tax and penalty foisted upon the assessee is unjustified and cannot be sustained. Revision set aside - decided in favor of assessee.
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