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2017 (2) TMI 131 - HC - VAT and Sales TaxPresumptive taxation u/s 76(6) & 76(7) of the Assam Value Added Tax Act, 2003 - the transporter failed to rebut the legal presumption, through appropriate evidence - Held that: - when a transporter brings goods inside a State, he would be treated to be a dealer for the purpose of levy of tax, when he fails to establish that the goods are transported out of the State, through the exit check gate. In such event, a presumption can be recorded that the goods were sold inside the State with the help of legal presumption. In that situation tax becomes payable by the transporter unless he rebuts the legal presumption, with cogent material - all the documents available for the gunny bags carried by the truck No.AP-16/U 6287 should be furnished to the petitioner to enable them to rebut the legal presumption drawn against them and if satisfactory proof is produced to show that the transporter had no connection with the gunny bags and the truck No.AP-16/U 6287, which entered the Churaibari Check Gate of Assam on 5.8.2005, it will not be logical to hold that the presumption is conclusive against the petitioner. In so far as the two missing trucks are concerned, if in fact, the driver or the in-charge of the vehicles were responsible for misappropriating the loaded sheet rubber, carried in the two missing trucks, to burden the transporter with tax liability in such situation will be an unwarranted exercise - on account of the misdeeds of the driver and his cronies, the transporter may be wrongly subjected to tax, whereas the target of the authority should be the persons, who are actually responsible - the Assessing Officer is at liberty to re-do the exercise in respect of the sheet rubber, carried by the two trucks. Petition allowed.
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