9911796707
TMI Blog2010 (10) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that such a declaration in form C is given need not necessarily establish that the content of the declaration is true. When the truth of the content of the declaration is in doubt, the burden is on the parties to the declaration or persons claiming the benefit of such declaration to establish the truth of the content of the document. In view of the nature of the trans action a statutory fiction is created, i.e., unless the exit of the goods is established, in all the cases where admittedly the goods enter the State of Kerala, it is to be presumed that the goods are sold in the State of Kerala. In the absence of any proof to the contrary a mere declaration in form C does not override the statutory presumption.The revision petition is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r such goods from the officer-in-charge of the first check post after his entry into the State and deliver it to the officer-in-charge of the last check-post before his exit from the State. It can be seen from the said sub-section that when a vehicle carrying goods from any place outside the State and bound for any place outside the State passes through the State of Kerala, a transit pass is required to be obtained at the entry point in the State and the transit pass so obtained is required to be surrendered at the exit point from where the vehicle exits out of the State. The allegation in this case is that though an entry pass was obtained at the Walayar Check-post, the same was not surrendered at any check-post/exit point in the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the goods and the petitioner who is the vendor of the goods and who parted with possession of the goods cannot be made liable for assessment under the Act. It is also argued by the learned counsel that the goods were sold against C form issued under the Central Sales Tax Act and therefore the sale of the goods in question is an inter-State sale and there fore the petitioner cannot be called upon to explain the movement of the 1. (3) Where it is presumed under sub-section (2) that the goods carried in a vehicle or vessel have been delivered within the State for sale by the owner or driver or person-incharge of the vehicle or vessel, such owner or driver or person-in-charge of the vehicle or vessel shall be jointly or severally liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section (4) of section 30B; which declares that it shall be presumed that the goods have been sold in the State by the consignee or owner of the goods on establishment of certain factors which are specified in sub-section (2) of section 30B of the Act. One of the factors, the failure of which would go to establish the liability of the owner of the goods is that the transporter fails to establish the bona fides of the transport. In the instant case, neither the petitioner nor the transporter could establish the bona fides of the transport that it was during the course of the inter-State sale by producing the appropriate documents including the exit of the goods from the State of Kerala. In such a case, the language of subsection (4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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