9911796707
TMI Blog2016 (7) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court which is confined to questions of law under Section 86 of the Act of 1994. - Decided against the revenue. - S.B. SALES TAX REVISION PETITION NO.13/2008 - - - Dated:- 19-11-2015 - Mr. Alok Sharma, J. Ms. Tanvi Sahai with Mr. Rohit Vijay, for the petitioner-Department. ORDER A vehicle bearing registration No.RJ-14-1G-5043 was intercepted and checked off the National Highway No.8 when in Rajasthan while in transit from Delhi to Mandasur (M.P.). Even though documents accompanying the goods as mandated under the Rajasthan Sales Tax Act, 1994 (hereinafter the Act of 1994 ) and Rules made thereunder for goods in transit through Rajasthan were submitted, the Assessing Officer invoked circular dated 20.05.1996 issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he affidavits of the consignee firms admitting to having purchased the goods in transit without any enquiry to falsify them. It was held that the route taken by the vehicle in issue i.e. off National Highway No.8 and the statement of the driver without any opportunity to the assessee to confront him was un-plausible as a foundation of the impugned order dated 05.11.2001. It was held that it was incumbent upon the Assessing Officer to establish from the evidence taken at an enquiry that the goods being transported were sold and to be delivered in the State of Rajasthan and nothing from the material on record buttressed this conclusion which was a sine qua non for the levy of tax, cess and penalty. And for this reason neither the tax and surc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he challans submitted by them with the Delhi Sales Tax Department were not investigated or inquired into by the Assessing Officer who instead relied upon the unverified and unconfirmed report of the Delhi Sales Tax Department alone with regard to the non-existence of the three consignors firm. It was held that the documents filed by the assessee as to the registration of the consignor firms and consignee firm ought to have been properly investigated in a proper enquiry and due weight given to the affidavits filed in support thereof which remained uncontroverted. In my considered opinion, the findings in issue by the statutory authorities are that of facts based on appreciation of available and competing evidence on record. Therein it has ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
