2013 (3) TMI 158

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..... ted from Ghaziabad to West Bengal but was actually in transit from Bhiwadi, district Alwar, Rajasthan to Murshidabad in West Bengal via Ghaziabad, Aligarh U.P. The aforesaid documents are relevant and material piece of evidence which have completely been ignored by the tribunal. The non consideration of the said documents vitiates the order of the tribunal, thus need to be set aside and the mat .....

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..... , revisionist had sold it to a party of Murshidabad in West Bengal and the Crane was in transit from Rajasthan to West Bengal and in between it had to pass from State of U.P. For the purposes of transit from U.P. a Transit Declaration Form was duly down loaded from the official website of the department. It was duly filled giving the entry point as well as the exit point and the two names of the .....

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..... d to Bhiwadi District Alwar, Rajasthan issued by Bhagwati Road Lines, VAT Form-47 of the State of Rajasthan dated 26.11.2011 and the Central Sales Tax Act Form -C, the invoice dated 7.12.2012 regarding sale to the Murshidabad party at West Bengal and the bilty dated 19.12.2012 and Form-50 of the West Bengal Value Added Tax Rules dated 8.10.2012 etc. According to him the aforesaid documents clear .....

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