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TMI Blog2014 (4) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent-assessee was not able to lead evidence as to the consignee being registered and identification of the consignee, if other supporting bills, vouchers, documents etc. were found in order penalty could not have been imposed - matter is remanded back to the Assessing Authority for deciding the penalty proceedings afresh – Decided in favour of revenue. - S.B. Sales Tax Revision Petition No.132/2011 - - - Dated:- 24-7-2013 - J K Ranka, J. For the Appellant : Ms RB Mathur For the Respondent : None ORDER:- PER : J K Ranka Instant revision petition has been filed by the petitioner-department being aggrieved by the order of the Tax Board by which the Tax Board, while rejecting the revenue's appeal, upheld the order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e material particulars like quality, weight and description of the goods were left blank. It held that declaration given by the consignee is meaningless. It observed if the form is left incomplete and the description of the goods is not given, then it is impossible for the assessing officer to assess the taxable goods. Moreover, in the absence of value/price, it is not possible for the assessing officer to arrive at a taxable turnover as defined under Section 2(42) of the said Act. The Hon'ble Court further referred to the judgment in the case of State of Rajasthan Vs. DP Metals (2001) 124 STC 611 (SC) where it has been observed If by mistake some of the documents were not readily available at the time of checking, the principles of natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd so also the judgment of this Court passed in the case of Assistant Commercial Taxes Officer Vs. M/s. Madhusudan Soap Udyog anr, SB Sales Tax Revision Petition No.151/2011, decided on 09/05/2013 has remanded the matter back to the Assessing Officer to provide an opportunity afresh and consequently, the respondent herein also deserves to be allowed opportunity of fresh hearing in the light of the law enunciated by the Hon'ble Apex Court (supra) in the case of Guljag Industries. 5. Consequently, in the light of the above facts and circumstances and in the light of the judgments, (supra) this revision petition is partly allowed. The orders impugned passed by the authorities below namely; the Tax Board, Deputy Commissioner (Appeal) as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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