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TMI Blog2010 (6) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... radesh. It is, therefore, that the aforesaid truck obtained a transit pass from the entry check-post at Kulhal, Dehradun for exit check-post at T.P. Nagar (Ghaziabad). At the entry check-post form No. XXXIV was handed over to the driver of the aforesaid truck, which he ought to have got vacated at the exit point. Since form No. XXXIV delivered to the driver of the aforesaid vehicle, was not got vacated at the exit point, a notice under section 15A(1)(q) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the 1948 Act") was issued by the assessing officer to the respondent. The assessing officer assessed the value of the goods at Rs. 8 lakhs and since the factual position depicted in the notice was not controverted, he imposed a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being transported were transferred to another truck, bearing Registration No. HR 29 B 5102. Thereafter, the goods were dispatched for Ghaziabad border, where there is a dealer of Birla Yamaha Ltd. Finally, the generators transported from Paonta Sahib were transported to the State of Delhi, where they were actually said to have been sold. In the sales certificate produced by the respondent, the engine numbers of the generators, which were transported from Paonta Sahib in the State of Himachal Pradesh, were produced. Based on the aforesaid factual position, the two appellate authorities, namely, the Deputy Commissioner (Appeals) and the Commercial Tax Tribunal, Uttarakhand had recorded a finding, that the goods, which were brought into the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that goods have actually moved out of the State shall be on the owner or person-in-charge of the vehicle." A perusal of the proviso to section 28B reveals, that where goods carried by a vehicle after entry into the State of Uttar Pradesh are transported outside the State through another vehicle/conveyance, the onus of establishing the aforesaid fact would be on the owner or the person-in-charge of the vehicle. The facts, narrated in the foregoing paragraphs, were brought to the notice of the appellate authorities, who accepted the version of the respondent, namely, that 45 generator sets of Birla Yamaha make, which had been transport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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