2005 (3) TMI 739

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..... all the provisions of the Act, 1994 and Rules, 1995 were complied with. The petitioner was transporting 8,350 kgs., of waste exercise note books after receiving the order from M/s. Madhya Bharat Paper Ltd., Chhattisgarh. The driver of the vehicle carrying the goods was given the relevant documents required for transportation. On December 27, 2004 the truck was intercepted and it was brought to .....

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..... on are exempt from tax as per serial No. 32 of Schedule I, inasmuch as, nothing has been specified against serial No. 32 about the type of exercise book to be considered for exemption of tax. All the exercise books being exempted from tax, waste exercise book is also exempted under Schedule I of the Act, 1994. The learned State Representative submits that the petitioner failed to produce the re .....

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..... ) of section 73, the transporter must carry with him a way-bill or a copy of challan in addition to the document of title to the goods. The sub-section (1)(a) of section 73, clearly states that the transporter shall carry with him a document of title to the goods, in addition to, bill or cash memo and a way-bill or such other documents containing description, quantity, value, etc., of the goods. T .....

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..... who alleged to have issued the same, such presumption cannot be taken. The contention of the learned State Representative that the challan was produced first time in revision, is also not a correct state of affairs as it transpires from the revisional order passed by the learned Assistant Commissioner of Commercial Taxes on December 30, 2004. The relevant portion of the said order may be quoted he .....

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..... ere must be a clear finding that the petitioner had an intention to evade tax in omitting the date in the challan and invoice, or that such omission could have helped the petitioner to evade tax. Nothing was urged on the point of taxability of the goods by either of the parties though it is the case of the petitioner that the waste exercise book is non-taxable goods. In view of the findings .....

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