1998 (11) TMI 612

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..... passed by the Sales Tax Tribunal, Ghaziabad whereby it allowed the respondent s second appeal No. 169 of 1989. 2.. I have heard Sri B.K. Pandey, learned Standing Counsel for the Commissioner-revisionist and Sri Shakeel Ahmad, learned counsel for the dealerrespondent. 3.. The respondent is a transporter and was carrying goods from Tripur to Punjab and Chandigarh. Its truck was loaded with co .....

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..... of Uttar Pradesh and there was only mistaken mention in the transit pass that the goods of 25 biltis was cloth and exempt from tax. This is essentially a finding of fact and there is nothing to show that when the goods were checked at the Transport Nagar check-post they were different from the goods mentioned in the biltis. Form XXXIV in which the transit pass was issued does not require mention .....

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