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TMI Blog2006 (4) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of providing equipment running, handling and management services to clients and or for rentals. It purchased earthmoving equipments, viz., JCBs backhoe loaders in Jaipur. After obtaining temporary registration certificate from RTO, Jaipur, they were dispatched from Rajasthan to Harda in Madhya Pradesh through transporter, respondent No.3. On September 3, 2005, trucks carrying JCBs were checked at the border check-post, Dhabla-Jodi, Khilchipur District Rajgarh in Madhya Pradesh. The Check-post Officer found that the documents in relation to JCBs were not in order therefore, it issued the prescribed show cause notice for payment of tax together with penalty under the provisions of the Madhya Pradesh Vanijiya Kar Adhiniyam, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the driver remained ex parte. I have heard rival submissions at length and perused material available on record. Entry 54 of List II of the Seventh Schedule to the Constitution of India provides legislative field to the State Legislature to enact law for levy of sales tax. Pursuant to the said power the State Legislature has enacted the Act of 1994 for levy of commercial tax (sales tax). Taxation laws, whether dealing with the direct or indirect taxes, generally consist of three parts, viz., charging provisions; machinery provisions; and provisions providing for recovery of tax and mechanisation as deemed fit to check evasion of tax. Sections 45A to 45D are the machinery measures provided by the State Legislature to check evasi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie case for the party in whose favour it exists. It is a rule concerning evidence. It indicates the person on whom the burden of proof lies. When presumption is conclusive, it obviates the production of any other evidence to dislodge the conclusion to be drawn on proof of certain facts. But when it is rebuttable it only points out the party on whom lies the duty of going forward with evidence on the fact presumed, and when that party has produced evidence fairly and reasonably tending to show that the real fact is not as presumed the purpose of presumption is over. Then the evidence will determine the true nature of the fact to be established. The rules of presumption are deduced from enlightened human knowledge and experience and are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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