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2019 (12) TMI 174 - HC - VAT and Sales TaxImposition of penalty u/s 48 (5) of UP Value Added Tax Act - Whether the learned Commercial Tax Tribunal was justified in upholding the seizure of the goods i.e. yarn by the Assistant Commissioner Commercial Taxes, Mobile Squad IV Unit, Lucknow? - HELD THAT:- The stand taken by the revisionist that in pursuance of the order dated 14.8.2009, the goods were neither ready nor could be delivered on 14.8.2009 by UP State Spinning Co.Ltd., Barabanki due to unavoidable circumstances. As and when the goods were ready, same was dispatched. The said contention of the assessee is not based on any material or documentary evidence on record. The revisionist has neither filed any document nor any material to support his contention. On the contrary, along with the revision, a letter dated 15.4.2011 has been annexed but the said letter or any affidavit was neither filed at the time of interception of the goods nor prior to passing of seizure order nor passing the penalty order and nor before passing the order of the first appellate authority. The authorities were justified to draw the inference against the dealer that whatever stand is being taken by the revisionist at the time of passing of the penalty order is an afterthought - The record shows that the goods were dispatched from the factory of UP State Spinning Co. Ltd. on 20.8.2019. Revision dismissed.
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