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2016 (12) TMI 7 - HC - VAT and Sales TaxLevy of penalty - evasion of sales tax - Detention of goods and truck - inter-state sale or intra-state sale - Held that: - A concurrent finding of fact has been recorded by the authorities including the Tribunal that the statement of the driver of the truck was recorded on oath and he narrated the events in detail starting from the place at Indore where the goods in questions were actually loaded and terminating with the point where the tanker was intercepted. The Tribunal has found that the statement of the driver was not under any pressure, but it was given by him on oath. Under the circumstances, it was established by the department that the goods were imported by the assessee from Indore (MP) from undisclosed dealer and the same was attempted to be transported under the cover of bill issued by the assessee from Agra with intent to evade payment of tax. Thus, I do not find any infirmity in the impugned order of the Tribunal upholding imposition of penalty of ₹ 50,000/- under Section 15A (1)(0) of the Act. Since, this Court has upheld the penalty and found the transaction in question to be evaded sale of the assessee and as such determination of turn over of imported refined oil by the assessing authority as upheld by the Tribunal to the extent of ₹ 17 lacs is wholly justified. The Tribunal itself has considered the facts in detail and substantially reduced the turnover of imported reined oil from ₹ 70 lacs to 17 lacs. Under the circumstances, I do not find any good reason to interfere with the impugned order of Tribunal. No question of law arises. Revision dismissed.
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