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2017 (1) TMI 65 - HC - VAT and Sales TaxImposition of penalty u/s 76(6) of the Act - transit sale - form 47 - no material was placed on record about the goods having been sold in transit and the Assessing Officer being not satisfied with the explanation furnished - Held that: - The documents placed on record does not prove that it is an interstate sale. The Tax Board has rightly held that there was contradiction in the very argument placed before the lower authorities that even if it was a transit sale, the due tax would be paid by the petitioner is contradictory as in the case of transit sale as per the CST Act, the tax is at concessional rate and there is no local tax. Penalty upheld - appeal dismissed - decided against appellant.
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