9911796707
TMI Blog2016 (6) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the respondent ORDER All these appeals concern the same appellant and pertain to the disputed valued added tax and central sales tax for two assessment years 2008-2009 and 2009-2010. The appeals concern the question of pre-deposit condition imposed by the VAT Tribunal which, upon assessee failing to satisfy, the appeals before the Tribunal came to be dismissed. 2. Having heard learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of such facts, counsel for the appellant has submitted before us that the entire tax liability arose on account of failure on the part of the assessee to produce necessary forms pointing out that the part of sales were branch transfer sales, part were inter-state sales and part were export sales. He submitted that if the assessee had produced such forms, the tax liability would have become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to present necessary forms which would have duly established on record, enabling the assessee to claim low rate of tax, we would place the matter back before the original assessing authority. However, we cannot lose sight of the fact that the assessee had not placed necessary documents during assessment proceedings. The opportunity to produce such documents therefore, must be given with certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace on record necessary additional materials. (iii) The Assessing Officer however would undertake such exercise only after verifying that the appellant has fulfilled condition of depositing the amount as contained in direction. 7. With these directions, the appeals are disposed of. If the appellant fails to deposit such amount within the time granted, this liberty would automatically stand withd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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