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TMI Blog2013 (6) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... f U.P. and are intended to be transported outside the State of U.P., the person concerned has to obtain transit pass at entry check post and has to surrender the same at the exit check post so that it may be established that the goods are not being sold inside the State of U.P. and has gone outside the State of U.P. In case of failure to surrender the transit pass at the exit check post, Section 28-B contemplates presumption of sale of goods inside the State of U.P. Undoubtedly, the presumption is a rebutable presumption which can be rebutted by adducing evidence. In the present cases, as stated above, the applicant failed to rebut the presumption. - Decided against the assessee. - Trade Tax Revision No. 1622 of 2003, Trade Tax Revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/G-0125. When the aforesaid Vehicle reached at the Entry Check Post at Mugarra, District Mathura on 23.8.1992, the Driver of the Truck obtained a transit pass in Form 34 as prescribed under Section 28-B of the Act, read with Rule 87 of the U.P. Trade Tax Rules (hereinafter referred to as the "Rules"). The said transit pass was to be surrendered on Exit Check Post, namely, at Naubatpur Check Post, Varanasi. Lateron, in respect of consignment dated 15.10.1992, vide letter no.2511, dated 30.10.1992, the Trade Tax Officer, Naubatpur, Varanasi informed to the Trade Tax Officer, Check Post, Mugarra, District Mathura that the transit pass was produced at the Check Post, but neither the Vehicle was available nor any person appeared for verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A(1)(q) of the Act. The applicant filed the explanation stating therein that the Transit pass was produced before the Naubatpur Check Post. The signature of the Driver was taken on a Register and the vehicle was permitted to proceed to the State of Bihar. By mistake of the Driver both the copies of the Transit pass were left. At the destination, the goods were delivered to M/s. CFCL in respect of which certificate of M/s. CFCL was filed. Photostat copies of the Toll Receipt/Slip of P.W.D. West Bengal were filed. A copy of the receipt issued by the Petrol Pump relating to purchase of Diesel were also filed. It was contended that the goods have gone outside the State of U.P. and the presumption under Section-28-B of the Act stood rebutted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vadodara against Excise Gate Pass No.130 and the consignment dated 15.10.1992 was cleared against the Excise Gate Pass No.173. The Methyl Acrylate is Excisable goods under the Central Excise Act. On the receipt of the goods, the purchaser had availed Modvat credit and necessary entry was made in RG-23-A Register. A copy of the R.G.-23-A has been filed to show the entry of Excise Gate Pass No. 173. The purchaser has also given certificate confirming the receipt of the goods. The applicant filed an affidavit before the Tribunal stating therein that the goods against the Excise Gate Pass No. 173, dated 15.10.1992 were delivered to M/s. CFCL, Calcutta on 23.10.1992. The toll receipts and the receipts of the petrol pump for the purchases of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the Punjab Service Station Varanasi is dated 21.10.1992, the petrol pump receipt of Ram Bhagat Hari Prasad, Durgapur is dated 23.10.1992 and the receipt of petrol pump of Bikna is dated 22.10.1992. According to him, if the diesel has been taken at Kanpur on 24.10.1992, how the diesel could be taken at Varanasi on 21.10.1992 at Durgapur on 23.10.1992 and at Bikna on 22.10.1992. He further submitted that the Check Post Officer, Naubatpur has confirmed that the Transit Passes were produced, but the vehicles and goods were not available for verification. If the Transit passes could be produced, there was no reason for not producing the vehicles and the goods for verification and this situation occurred not only once, but twice. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Check Post in his letters has specifically informed that only the Transit Passes were produced, but the vehicles along with the goods had not been produced for verification. When the Transit Passes could be produced, there appears to be no reason why vehicles and the goods could not be produced for verification. More so, it appears that the Transit Passes had only been left and no other papers had been produced to get them endorsed by the officer concerned. This situation happened not only once, but on two occasions. There may be a mistake on one occasion, but the repeated mistakes reveal the intention of the applicant to get the Transit Passes cleared from the Exit Check Post without verification of goods. If the purchases would be genuin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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