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2018 (12) TMI 1415 - HC - VAT and Sales TaxImposition of penalty u/s 54(1)(15)(i) of UPVAT Act, 2008 - absence of Transit Declaration Form - absence of documents referred to under Section 52 - failure of the assessee to establish that the goods were meant for delivery outside the State - It was the case of the revenue that though the goods had been detained and the truck along with goods parked inside Police Station Mathura Refinery, Mathura, the driver of the truck, without being permitted, drove away the truck. Held that:- While the conduct of the driver of the truck, as alleged by the revenue, even if is found to be true, may result in other penalties including one under Section 54 (1)(22) of the Act, however, in face of evidence that the goods were meant for being transported from outside the State of Uttar Pradesh to outside State of Uttar Pradesh, no penalty may arise merely because of that conduct offered by the driver of the truck - at present, it is seen that at the stage of detention of goods itself, the assessee had disclosed the exact value and quantity of goods along with details of the seller and the purchaser both of whom were located outside the State of Uttar Pradesh. The documents that were produced by the assessee by way of proof to disbelieve the allegation of transaction again pertains to same two dealer, with respect to the same commodity and quantity of the goods. In the first place, the assessee appears to have discharged the burden cast on him to prove that the goods were transported from outside the State of Uttar Pradesh and that they had actually been delivered outside the State, as disclosed in the tax invoice. On the other hand, the revenue has failed to lead any evidence to prove the charge under Section 54(1)(15)(i) of the Act. In view of the fact that no such evidence was led, the imposition of penalty has wrongly been upheld - decided in favor of the assessee and against the revenue.
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