9911796707
TMI Blog1998 (2) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Sales Tax Act, 1956. It is engaged in the business of gutka, pan masala, zarda, supari and cigarettes. For the purpose of its business, it has purchased Sagar brand gutka from M/s. R.K. Products, Kanpur on credit basis in September, 1997 and received consignment at Bidar. The goods were sold during October, 1997 and he is paying tax under the KST Act which is due by November 20, 1997. He purchased further 116 bags from the said seller at Kanpur which were despatched vide sale bills and LRs. dated September 26, 1997, September 27, 1997, September 29, 1997 and September 30, 1997 to the petitioner. The goods were transported along with other goods meant for dealers in Hyderabad as per transporters separate challan. The consignment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. 3.. In the counter filed by first respondent it is stated that when the goods reached the check-post on enquiry and inspection of M/s. Amar Traders, Bidar, by Assistant Commissioner, II Circle, Bidar, on October 15, 1997 it was found that M/s. Amar Traders, Bidar, started purchase of Sagar brand gutka from M/s. R.K. Products, Kanpur, with effect from September 24, 1997 and that the first invoice was bearing No. 281, dated September 24, 1997 from Kanpur. But, the goods were said to have been received from M/s. South Golden Transport, Hyderabad, through M/s. New Bidar Goods Transport, Hyderabad, on October 14, 1997 and October 5, 1997 for which the dealer purportedly paid freight charges. The dealers stated that they sent the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e driver s reply, the Assistant Commercial Tax Officer, Integrated check-post, Bhoraj, Adilabad said to have issued transit pass mentioning Kodikonda as exit check-post. This indicates that transit pass was obtained by misrepresenting the facts deliberately by the driver of the vehicle. The transit pass No. 20651, dated October 7, 1997 was taken for the consignment ostensibly destined for Bidar, but strangely indicating exit check-post as Kodikonda in Anantapur district. Kodikonda is neither in the way nor remotely connected to Bidar from any reasonably pliable route. Part of the consignment of gutka in the vehicle No. UP-78-B-2255 was meant to M/s. Amar General Store, Hyderabad, and part of gutka was in the name of M/s. Amar Traders, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides it is necessary to extract the detention order. The relevant portion of the detention order is as follows: Information was received that the following consignment of Sagar brand gutka consigned from Kanpur, partly to Hyderabad and partly to Bidar was checked at Integrated check-post, Bhoraj. The transit pass No. 20651, dated October 7, 1997 was taken for the consignment ostensibly destined for Bidar in form XXXIII(B) but strangely indicating exit check-post is Kodikonda in Anantapur district. Kodikonda which is neither in the way nor remotely connected to Bidar from any reasonably pliable route. Part of the consignment in the vehicle was meant to M/s. Amar General Store, Hyderabad, and part of the consignment was in the name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined under any one of the provisions of the Act. In this context, sections 29 and 29-B are relevant. It is necessary to point out that in the records we do not find any form 33-A having been filed by the driver for obtaining the transit pass. It is also stated in the counter that the driver has orally stated that the exit point is Kodikonda. Section 29 provides for the establishment of check-post or barrier and inspection of goods while in transit. The relevant portion of section 29 is section 29(3)(b)(ii). Section 29 envisages the authority mentioned therein to stop the vehicle at the check-post and examine the contents in the vehicle and inspect all the records relating to the goods carried which are in the possession of the driver or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State. 9.. From a reading of section 29 it is clear that if the officer is not satisfied on examining the goods at the point of entry carried by the vehicle he is entitled to detain the goods. If he is satisfied that the goods have been accounted for properly then he has to issue a transit pass. On the facts of the present case the goods have entered the State of Andhra Pradesh and it is at the stage of obtaining transit pass under section 29-B of the Act. The detention order states on suspicion that the goods may be sold inside the State of Andhra Pradesh, the goods are detained. A reference to section 29(3)(b)(ii) makes it clear that it does not enable the officer to detain the goods on suspicion that they are likely to be sold inside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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