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TMI Blog2010 (8) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... pt to evade the tax under the PGST Act was made by showing the sale of the goods in transit and covered under section 3(b) of the CST Act? Held that:- It is admitted that the goods were checked at the check-post and there were multiple transactions with the consent of concerned parties and finally, it was the respondent who was to effect the delivery of goods to BSNL. In these circumstances, the finding recorded by the Tribunal that there was no attempt to evade tax cannot be held to be perverse. Moreover, the Tribunal has given liberty to the assessing authority to look into the issue whether sale by Nokia to BSNL was sale in transit under section 6(2) of the Central Sales Tax Act, 1956 or intra-State sale liable to tax under the local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty was imposed on the allegation that the respondent, who is a dealer of Delhi, made an attempt to evade tax. The goods were in transit being carried in a vehicle hired by the respondent. The stand of the respondent was that they manufactured the goods and sold the same to M/s. GTL Limited, Mumbai (GTL) who in turn sold it to M/s. India Wireless Technology Limited, Hyderabad (IWTL), who further sold them to M/s. Nokia India (P) Limited (Nokia) in Punjab. The representatives of Nokia and GTL and Harish Chand, employee of the respondent-assessee also appeared and confirmed these facts. However, the plea of sale to GTL, IWTL and then to Nokia was not accepted. The finding of the detaining authority was affirmed on appeal but the Tribunal acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kpur with delivery address BSNL, Patiala. (iii) Delivery Challan No. PBTC-IWTL-050209B and 050209C dated February 9, 2005 for Rs. 4,32,886 each issued by Nokia India (P) Limited, Village Pabhat, Zirakpur in favour of BSNL, Ludhiana and Patiala, respectively. (iv) GR No. 975 dated February 14, 2005 from Delhi to Ludhiana and GR No. 976 dated February 14, 2005 from Delhi to Patiala of Singh Transport Goods Carrier. The above shows that the first sale was between respondent and GTL while the second sale was between IWTL and Nokia. First bill dated February 11, 2005 is in favour of GTL. The second bill dated February 8, 2005 is by IWTL to Nokia and delivery challan dated February 9, 2005 has been issued by Nokia and GR dated February ..... X X X X Extracts X X X X X X X X Extracts X X X X
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