1994 (11) TMI 371

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..... ad check-post. They were coming from Bombay. Their drivers produced transport receipts of Manhas Transport Company, Bombay dated June 26, 1981, bills issued by the non-petitioners M/s. Decent Oil Mills, Mazgaon, Bombay and declaration forms 18-A issued by M/s. Premier Vegetable Products Ltd., Jaipur. These documents showed the transportation of cotton-seed oil. On checking of the contents of the tankers, it was found to contain crude palm oil. Notices were issued to the vendor (M/s. Decent Oil Mills, Bombay) and to the vendee (M/s. Premier Vegetable Products Ltd., Jaipur). They requested the in-charge of the sales tax check-post, Abu Road, for permitting the tankers to go back to Bombay as the oil contained in them was not as per the orde .....

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..... ok place as soon as the tankers were checked at sales tax outpost, Abu Road and the taking away of the goods back to Bombay did not change the position at all. He further contends that crude palm oil contained in the said tankers had lesser price than the cotton-seed oil, it was profitable for M/s. Premier Vegetable Products Ltd., Jaipur to use it instead of cotton-seed oil which was costlier, the documents could not have mentioned the crude palm oil and in that case the Premier Vegetable Products Ltd., Jaipur would have been challenged under the Prevention of Food Adulteration Act. 4.. Despite service of the notice none has put appearance for and on behalf of the non-petitioner M/s. Decent Oil Mills, 17-13, Sitabari, Mazgaon, Bombay. The .....

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..... 2A(7)(a) of the Act were attracted and the Commercial Taxes Officer, Sirohi, was perfectly justified to impose penalty of Rs. 20,000 in each case. The Deputy Commissioner (Appeals) was correct in confirming these orders and the learned Member of the Rajasthan Sales Tax Tribunal, Ajmer, seriously erred in setting them aside. 6.. The fact that crude palm oil contained in the said two tankers was not delivered in Rajasthan has no material bearing in the case. The event attracting the provisions of section 22A(3) took place as soon as the tankers had entered into the territory of Rajasthan without the documents conforming to the goods. Under these facts and circumstances, it is difficult-to sustain the common order of the Tribunal dated March .....

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