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2017 (5) TMI 442 - HC - VAT and Sales TaxAnticipatory bail - Sale of Pan Masala and Tobacco within the State of Gujarat - misdeclaration that goods sold outside the State of Gujarat to avoid taxes - Section 438 of the Code of Criminal Procedure, 1973 - Held that: - From the facts of the case and from the submissions of the parties, the role of the applicant-accused could be comprehended. Submission on behalf of the applicant could not be brushed aside lightly that all the purchases were made after making advance payment and the refund orders were given by the authority after verification by the Value Added Tax officials. In any view, the investigation of the case could be said to be based on the documentary material. It cannot be said that custodial interrogation of the applicant is indispensable or imperative in the facts and circumstances - further looking to the allegations and the nature thereof as well as severity of punishment, prayer for anticipatory bail deserves to be favourably consider. It was pointed out that as far as the offence under Section 85 of the Gujarat Value Added Tax Act is concerned, punishment provided is for six months. The investigation would be on the basis of documentary material. It is trite that denial of anticipatory bail should result into a punishment. Application allowed - Bail granted, subject to stringent conditions - decided in favor of applicant.
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