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2017 (2) TMI 871 - HC - VAT and Sales TaxLevy of tax - Rule 38 (7) of the Rules - Held that: - it is not necessary that only when the contractor is found in possession of goods that he can be proceeded with and not otherwise. Once the movement of consignment through the Railway Container Contractor is not disputed and is established, the obligation in law was upon the contractor, to furnish details of the consigner and consignee, so that the interest of revenue could be safeguarded, is clearly imposed. The failure on part of contractor to maintain the records, therefore, would entitle the revenue to proceed as per law. The Railway Container Contractor is required in law to get itself registered and maintain records, as is clearly specified u/r 38 (7) of the Rules, and in case such records are not made available under the statutory scheme, the contractor acquires status of a dealer, so as to attract relevant provisions of the U.P. Value Added Tax Act, 2008, for the purposes of levying tax. Petition disposed off.
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