2007 (10) TMI 571

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....e parties, present revision is being disposed of. Present revision is directed against the order of the Tribunal dated May 20, 2004 for the assessment year 1984-85. The opposite party had obtained a transit pass No. 1004 dated September 27, 1984 contemplated under section 28B read with rule 87 of the Rules in respect of the vanaspati ghee. On the basis of the information that the said transit pa....

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....ned at the entry check-post could not be surrendered at the exit check-post. Being aggrieved by the order, the opposite party filed the appeal before the Assistant Commissioner (Judicial) Trade Tax, Jhansi. It appears that before the appellate authority the opposite party filed form F No. D-372951 and submitted that the goods had gone outside the State of U.P. and had not been sold inside the Stat....

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....under section 12B of the Act. He further submitted that the genuineness of from F had not been examined and therefore, the order of the first appellate authority as well as the order of the Tribunal are not sustainable. The learned counsel for the opposite party submitted that form F is sufficient to prove that the goods had gone outside the State of U.P. and on the basis of said form both the ap....

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....e presumption can be said to have been rebutted. Apart from form F, the party should file such evidences to show that the goods had reached the destination outside the State of U.P. and their further disposal. No such evidences have been filed. The appellate authority has accepted the form F without giving opportunity to the assessing authority as required under section 12B of the Act. The assessi....