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2017 (3) TMI 1396 - HC - VAT and Sales TaxProsecution - tampering with statutory documents - Held that: - it is evidently clear that the vehicles, which transported the goods from the State of Kerala, did not carry the goods, when going out of the State. That apart, vehicle numbers in Form-IV issued by the Rubber Board have been tampered. Further, the time schedule fixed in the transit passes have not been adhered to and the goods did not pass through the designated check posts as mentioned in the transit passes - petition dismissed - decided against petitioner.
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