9911796707
TMI Blog2017 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner was granted a Tender of supply and installation of "DT Metering System with online data collection features upto Municipal towns in different areas of Jaipur Discom" comprising of 12 districts and 7 O&M Circles by Jaipur Vidyut Vitaran Nigam Limited, an undertaking of the Government of Rajasthan, vide letter dt 28.9.2007 and pursuant thereto the assessee manufactured erection material as per the Tender documents. On 24.10.2008 certain goods, which were manufactured by the assessee and being transported from Jaipur to Alwar by vehicle bearing no.RJ 2G 9397, was intercepted by the officers at Dharuheda Mod, Bhiwadi, wherein they found delivery note no.323 dt 23.10.2008 and a letter of the assessee to the Assistant Engineer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where office of the JVVNL also situate for convenience it was brought to Jaipur and thereafter was being despatched to various sites where the work of JVVNL was going on, according to the needs and requirements. Learned counsel also contended that even the Assistant Engineer, JVVNL, informed the AO that these are the properties of JVVNL and were being transported for installation at Tapukda District Alwar and they be released. 5.1 Learned counsel further submitted that again a certificate was issued by the Superintending Engineer (IT & CRP), specifying that this is the property of JVVNL and the assessee was permitted to transport at various sites as per the conditions of Tender. Learned counsel contended that the AO as well as the Tax Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sthan but also transport the same to the various destinations where such material was required. Admittedly once the assessee had sold/supplied the material to JVVNL, it became the property of JVVNL and only to facilitate further transport to the distant places, the assessee was transporting the goods from Jaipur to various places and in my view, the AO was not justified in taking too technical a view particularly when there was a specific certificate before the lower authorities including the AO. Initially the assessee informed the Assistant Engineer, JVVNL, Bhiwadi, about such vehicle being intercepted at Bhiwadi, and even the Assistant Engineer, JVVNL, on 25.10.2008 informed the Sales Tax Officer Bhiwadi that these 77 meters which were be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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