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2019 (4) TMI 985 - HC - VAT and Sales TaxValidity of assessment order - Section 58 of U.P. Value Added Tax Act, 2008 - HELD THAT:- The Tribunal recorded a categorical finding that for purchasing J.C.B. Machine, Form-C was issued. The Tribunal further recorded finding that the Form-C had been issued by the assessing authority itself and for the mistake of the assessing authority, the assessee cannot be held liable. Tribunal further held that it was not a case of false representation and the machine has been purchased against Form-C and there was no false representation. The finding so recorded by the Tribunal is finding of fact and no interference is required. Revision dismissed.
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