2017 (3) TMI 669

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....urer of 'Bidi' (Tobacco Product) and is not depositing any tax. From 01.04.2007 to 3.4.2007 it was @ 4% whereas vide Notification dt.04.04.2007 @ 12.50% was directed to be charged and paid. 3. It was noticed by the authorized Officer of survey team that the sale was being conducted only through challans and no separate bill or VAT invoice was issued and accordingly noticing the above and other defects, the Assessing Officer vide order dt.25.05.2007 not only charged VAT @ 4% from 01.04.2007 to 03.04.2007, from 04.04.2007 onwards @ 12.50% but also imposed penalty u/Sec.61 of the VAT Act. 4. On matter having been assailed before the Dy. Commissioner (A) resulted into dismissal of the appeal and the Appellate Authority not only up....

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....that as per notification dt.17.02.2004, the assessee was entitled to deposit the tax on or before 14 days of the close of the month and such notification was in force and therefore the assessee deposited the entire tax on or before 14 days of the close of the month. 8. It is also a finding of fact recorded by the Tax Board that the Empowered Committee of the Finance Ministers of various States had opined to exempt 'Bidi' (Tobacco Product) from tax, therefore, in the challan, it was mentioned as "Vat Payable as per Schedule if applicable as on date" and therefore, the intention of the assessee was clear. There was some ambiguity on the basis of opinion of Empowered Committee. The Tax Board has also come to a finding of fact that t....