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2017 (5) TMI 128 - HC - VAT and Sales TaxDetention of vehicle - Penalty u/s 13-A(4) of the U.P. Trade Tax Act, 1948 - whether Tribunal was justified in disbelieving documents produced on the day of interception of vehicle on the surmises and speculations of having been prepared after the detention of the vehicle, and without any substantive material on record to hold so? - Held that: - It is settled that if the dealer before an order of seizure could be passed if produces relevant documents and materials to show that goods were duly accounted for and there was no intention to evade tax then the order of seizure or for imposing penalty would not ordinarily be passed - In view of the fact that the transaction was duly accounted for in the books of account, and the transaction could not be disputed effectively, the order passed by the Tribunal is not liable to be sustained - penalty set aside - decided in favor of assessee.
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