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2017 (1) TMI 963 - HC - VAT and Sales TaxValidity of order u/s 48(5) of the U.P. Value Added Tax Act, 2008 - at that time of seizure of the vehicle, none of the relevant documents were available in the vehicle - Held that: - seizure had taken place at Kushinagar, which does not fall in the way, if the goods were been sent to M/s Goel Edible Ltd, Industrial area at Sant Kabir Nagar. Statements of the driver has also been relied upon, according to which the wheat was being taken to Bihar. The authorities have further found that there was an interpolation in the stock register, and over writing clearly suggest that the assessee subsequently, was trying to alter the records so as to explain the transaction in its own account. The fact that the goods were seized at a place which does not situate upon the route on which such goods were being transported; the interpolation in the records in the stock register etc. are relevant facts, and opinion based thereupon to hold that the accounts have not been properly maintained, and that there was an intention to evade payment of tax, cannot be said to be erroneous or perverse so as to warrant any interference in exercise of revisional jurisdiction. Revision fails - decided against revisionist.
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