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2020 (3) TMI 251 - HC - VAT and Sales TaxImposition of penalty - goods were traceable to bonafide dealer and entered in books of accounts - whether the goods were being carried with valid documents as prescribed under the Trade Tax Act and if not then whether the seizure/penalty proceedings are valid in the present set of circumstances or not? HELD THAT:- A perusal of Rule 83 (4) (a) gives the details of the documents which are mandatory during transportation of goods. In the present case undoubtedly it has nowhere been challenged that the petitioner was not carrying mentha oil. It has been submitted that he had purchased the said oil from three farmers from Fatehpur. To substantiate the said transaction three purchase vouchers were produced before the authorities which provides the quantum of the oil, name and address of seller and the date of sale. No other document was produced by him and at that stage no other document was existing. A fair reading of Rule 83 (4) (a) clearly indicates that in the present circumstances the vouchers were the only documents which could have indicated the transaction as stated by the revisionist - In view of the fact that it has been admitted that vouchers were duly presented before the mobile squad immediately on receipt of the show cause notice at the first instance, it cannot be said that the goods were being transported with intention to evade tax. Revision allowed.
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