2014 (10) TMI 240

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e coming from Muzaffarnagar in order to prevail upon the documents, which suggested that the goods were coming from Roorkee. That having not been done, the assessing officer could not impose penalty. There is, therefore, no scope of interference. - Decided against Revenue. - Trade Tax Revision No. 33 of 2008 - - - Dated:- 28-6-2013 - BARIN GHOSH C.J. AND SERVESH KUMAR GUPTA, J. For the Ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ision. We feel that it was obligatory on the part of the assessing officer, at the time of assessment, to establish that, in fact, the driver had stated that the goods were coming from Muzaffarnagar in order to prevail upon the documents, which suggested that the goods were coming from Roorkee. That having not been done, the assessing officer could not impose penalty. There is, therefore, no sc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X