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2017 (4) TMI 1040 - HC - VAT and Sales TaxPre-deposit - demand is based on the cancellation of the registration of the dealers from whom purchases were made by the appellant with retrospective effect - in earlier round of litigation against the order of pre-deposit the matter reached before this Court and the Division Bench of this Court vide its order dated 15/2/2013 passed in Tax Appeal No.850 of 2012 waived pre-deposit and granted unconditional stay - whether demand of pre-deposit at this stage is justified? - Held that: - though opportunity was given to the appellant dealer to prove genuineness of the transactions, the appellant dealer failed to avail such an opportunity and failed to prove genuineness of the transactions - when the appellant has failed to satisfy and/or prove genuineness of the transactions, it cannot be said that the learned tribunal has committed any error in directing the appellant to deposit ₹ 13 Lacs (approximately 10% of the total demand, excluding interest and penalty), which calls for interference of this Court. No substantial question of law arise in the present appeals - appeal dismissed - decided against appellant.
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