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2016 (9) TMI 924 - HC - VAT and Sales TaxImposition of penalty under Section 54 (1) (19) of the U.P. VAT Act 2008 - false claim of an amount as input tax credit - Held that: - The words "false" and "fraudulent" have a specific connotation insofar as legal proceedings are concerned. Tribunal failed to consider tax invoices and transportation bills. This material, in the opinion of the Court, was clearly relevant for the purposes of arriving at a conclusion as to whether the claim of input tax credit was a false or fraudulent one - genuinity of transactions could not be established. Matter remanded back to the Tribunal for fresh consideration.
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