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2010 (8) TMI 156 - HC - VAT and Sales TaxPenalty - due to non-production of account books - without taking into account that the transaction was a genuine - Tribunal to accept the appeal of the appellant in one case and to reject it in the other case - Appellant contended that appellant was a patient of kidney failure and under advice for bed rest whereas his son had been a student and did not have any time to attend the proceedings or to produce the books of accounts - appellant itself, submitted that in the similar circumstances, the Tribunal had accepted the plea of the appellant but refused to accept it in the instant case - Held that: - appellant had produced invoice book before the Tribunal showing the copy of the bill in question and also produced certain accounts showing the entry in the books but the fact remains that neither the documents, i.e. copy of invoice nor account books were produced before the inquiry officer - Appeal is dismissed
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