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TMI Blog1995 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the goods when required to do so to allow the sales tax authority to verify and check the declarations and documents aforestated and to search the vehicle and inspect the goods. If such search and verification shows that the declaration that has been filed in respect of the goods is false or incorrect in respect of, inter alia, the value thereof, the authority may presume until the contrary is proved that an attempt is being made to evade sales tax. He must then record his reasons in this behalf and supply a copy thereof to the transporter. If after considering the transporter’s explanation, the authority remains unsatisfied, he is required so to record and to serve on the transporter a notice to show cause why a penalty should not be im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order under challenge, the writ petition was allowed. The High Court held that the provisions of section 29-A did not "authorise the authorities to question the value of the goods as contained in the documents with reference to market value.....". 3.. Section 29-A empowers the State Government or the Commissioner of Sales Tax to set up check-posts or barriers "with a view to prevent or check evasion of tax....". Under sub-section (4) thereof, every person transporting goods notified by the State Government must carry with him an invoice, bill or challan or any other document, by whatever name called, issued by the consignor of the goods giving such particulars as may be prescribed. Under sub-section (6) the transporter is obliged to sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able if the goods were sold within the State on the date of such seizure, should not be imposed upon him for the attempt made to facilitate the evasion of tax on such goods." [Emphasis supplied] 4.. It is, therefore, clear that every person who transports goods of the kind notified by the State Government, and it is not disputed that "supari" is notified, must carry with him an invoice, bill or challan or any other document issued by the consignor of the goods that gives particulars relating to the goods. The transporter is obliged to stop the vehicle carrying the goods when required to do so to allow the sales tax authority to verify and check the declarations and documents aforestated and to search the vehicle and inspect the goods. If s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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