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2020 (3) TMI 1094 - HC - VAT and Sales TaxPrinciples of natural justice - opportunity to cross-examine denied - difference on account of certain inter-state transaction reflected in the return as well as the details available from the check post - presumption of certain facts - Section 114(g) of the Indian Evidence Act - HELD THAT:- Pith and substance of the facts revealed, which are not being mentioned again in order to avoid repetition would reveal that the petitioner had been afforded an opportunity to crossexamine the witnesses. In case the other evidence which has been sought are not produced, the petitioner can always derive the benefits of provisions of Section 114(g) of the Indian Evidence Act. Provisions of Section 114(g) of the Indian Evidence Act enables the authority or the court to presume existence of certain facts. The petitioner can always take the benefit of such provisions at the relevant point of time by making submissions in an appropriate forum and competent authority but not through the process of this Court, as it appears to be a adoption of a dilatory tactics. Petition dismissed.
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