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TMI Blog2017 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are belonging to them, after being supplied by the petitioner and merely to facilitate transportation, the AO ought not to have interfered in transportation of such goods. In my view, the finding reached by the Tax Board is perverse and requires to be interfered - it is a fit case where the assessee being only a supplier, was not required to be either taxed or to be penalised u/s 76(13) of the Act - appeal allowed - decided in favor of appellant. - S.B. Sales Tax Revision Petition No. 2 of 2011 - - - Dated:- 5-12-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Devendra Kumar, Dinesh Kumar For the Respondent : Tanvi Sahai, Meenal Ghiya ORDER 1. The instant petition is directed against order dt 30.9.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention and charged penalty u/s 76(6) of the Act and so also levied VAT u/s 76(13) of the Act. 3. The matter was assailed before the Dy. Commissioner (Appeals), before whom the same material was placed and it was reiterated that the assessee is merely holding the goods on behalf of JVVNL, whereas it had already sold to JVVNL and only in terms of the directions of the Tender, it was to send at various destinations. The DC(A) being satisfied, deleted the penalty and allowed the appeal in full by not only deleting the penalty but also holding that tax was not payable. 4. The matter was assailed by the Revenue before the Tax Board, and the Tax Board reversed the findings of the DC(A) and upheld the order of AO. 5. Learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found and it was for the assessee to produce a declaration form VAT-47 to carry the goods anywhere in the State of Rajasthan with proper documents, and once declaration form and other supporting material was not found, it was certainly violation of the provisions and the deficiency if any, was strictly to be construed and contended that this is a finding of fact recorded by the Tax Board and AO which is not required to be interfered with. 7. I have considered the arguments advanced by the learned counsel for the parties and have perused the material on record. 8. Admittedly the assessee succeeded in Tender and was granted order to supply and installation of Metering System with online data collection and such Tender documents have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act, this material is to be supplied at Jaipur which comprises of three phase electronic energy meter, modem and accessories. After supply, the material is to be carrying out for installation and commissioning at various sites of Jaipur Discom. These material are the property of JVVNL Transport for the purpose of erection commissioning. They may require to transport the material within state in smaller lots to facilitates installation as per JVVNL order. 9. The same is self explanatory and reading of the same clearly brings that these are the properties of JVVNL after it was supplied at Jaipur, and it was the duty of the assessee to supply the material to be carried out for installation and commissioning at various sites of Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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