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TMI Blog2012 (7) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... her than the branch outlets. Therefore, the finding recorded by the Tribunal is sound and proper and that does not call for interference. The substantial question of law is against the petitioner. Accordingly, the petition is dismissed. - STRP Nos. 29 and 102 of 2010 - - - Dated:- 27-7-2012 - SREEDHAR RAO K. AND MANOHAR B., JJ. ORDER:- The order of the court was made by K. SREEDHAR RAO J.- The assessee is a registered dealer in petroleum products functioning at Chennai in Tamil Nadu. The assessee has got several registered outlets at Bangalore. The five tankers were transporting petroleum products on November 28, 2007 and intercepted at Hosur Road, check-post by the sales tax authorities. It was found that the particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered dealer under the KVAT Act, 2003 and filing monthly returns admitting the monthly taxes to the tune of over ₹ 10 crores. It is also not in dispute that the goods were being moved from Chennai branch to Bangalore vide branch transfer note and delivery note in form-JJ dated November 27, 2007. It is also not in dispute that the vehicle numbers disclosed in those documents are the same vehicles involved in the check-post proceedings. It is also not in dispute that the check-post officer had issued the GC endorsement pointing out only two defects, viz., hand written serial numbers in the delivery note and non-mentioning of the tax identification number (TIN). The appellant in his reply dated November 28, 2007 filed on November 30, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice and stock transferred documents are found tallied with the branch addresses maintained by the appellant supported by branch certificates issued by the concerned authorities. As rightly contended by the learned counsel for the appellant, the request for issue of the branch certificate has been granted during the years 2005 and 2006 itself by remitting appropriate branch registration fees and hence no adverse conclusions can be drawn in the appellant's case involving any doubt as to the bona fide of the transactions. 15. Further the Division Bench of the honourable High Court of Karnataka in the case of N Subramanya v. Commissioner of Commercial Taxes [1997] 43 KLJ 390, has held that the appellate authorities should not be too ..... X X X X Extracts X X X X X X X X Extracts X X X X
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