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2019 (8) TMI 35 - KERALA HIGH COURTEvasion of tax - demand based on the defect noted in the Delivery Note - Rule 67 of the Kerala Value Added Tax Rules, 2005 - HELD THAT:- It is the burden of the revision petitioner to discharge such suspicion at the time of enquiry. The suspicion could have been repelled by producing the Delivery Note Book, which the petitioner failed despite opportunity given - Contention that the transport was also accompanied by an invoice and the subsequent production of the books of account, does not by itself can be considered as sufficient discharge of the burden, because any entries contained in the books of account, which could have made after the interception cannot be accepted as a clear proof to arrive at a conclusion that there existed no attempt at evasion of payment of tax. The best evidence which could have produced before the authorities was the Delivery Note Book, which would indicate that it was drawn in triplicate, even though double sided carbon was not used. Since the best evidence was suppressed by the revision petitioner, it cannot be held that the inference drawn by the authorities is in any manner illegal, erroneous or improper. Revision dismissed.
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