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2021 (3) TMI 289 - HC - VAT and Sales TaxDemand of additional sales tax from the petitioner for the years 2001-2002 to 2004-2005 as also the penalty of the said authority imposed under Section 13 of Tripura Sales Tax Act, 1979 - HELD THAT:- The petitioner had claimed that sizeable quantity of cement was damaged in railway transportation which the petitioner was forced to sell at a very low price. The Assessing Officer in absence of reliable evidence and documents did not accept this theory and after issuing notice to the petitioner proceeded to pass the order of assessment, relevant portion of which we have reproduced earlier. Perusal of the order of Assessing Officer would show that entire issue is factual in nature and no question of law would arise since the petitioner has not demonstrated any perversity in the factual findings of the Assessing Officer. Even the revisional authority has examined the issue all over again and found no reason to set aside the assessment order. Penalty - HELD THAT:- In the present case, however, we are not inclined to terminate the penalty proceedings permanently but will allow the Assessing Officer to pass a fresh order after hearing the petitioner. Petition disposed off.
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