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2016 (10) TMI 259 - HC - VAT and Sales TaxEvasion of Entry tax - detention of goods - imposition of penalty u/s 51(7)(c)of that PVAT Act - two consignments originating from two consignors meant for two different consignees in the same vehicle - purchase of goods by the appellant on concessional rate of tax against form 'C' - entry tax for one consignment duly deposited and delay in submission of entry tax on other consignment - whether the deposit of tax was made duly and no evasion of tax involved? - Held that: - The appellant claimed that the amount was transferred in the account of the agent before 11.00 AM, however, it was reflected in his account late. The fact was got verified by the first appellate authority from the banker of the appellant and it was revealed that the amount was deposited in cash at 12.27 PM. Still further, the amount deposited in the account of the so-called agent was ₹ 42,500/-, whereas the amount of tax due on both the consignments, which was to be deposited at the barrier, was ₹ 43,170/-, hence, even the amount also did not tally. Further, if the agent could deposit the amount of tax for one consignment before the amount was deposited by the appellant in his accounts, he could very well deposit the same for the second consignment as well. The process for deposit of money started only after the goods were detained and were in the process of verification to create evidence - evasion of entry tax established - imposition of penalty justified - appeal dismissed - decided against appellant.
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