9911796707
TMI Blog2009 (7) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... for both sides. 2. In this appeal under Section 78 of the Gujarat Value Added Tax Act, 2003, following question has been raised by the appellant for our consideration: Whether the Tribunal is justified in not allowing the claim of consignment only on the ground that the alleged declaration forms are not obtained by the consignee agents from the prescribed Sales Tax Authority while the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by reason of sale as the assessee had been provided with necessary declarations in Form F by the consignee agents. According to the assessee, disputed consignment-transaction is of ₹ 17,14,47,155/. Assessee stated that by letter dated 4th July, 2005, the Joint Commissioner of Sales Tax informed the assessing authority that he had been informed by the Sales Tax Authority of other States tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction with the commission agents and he bonafide believed that the F Forms submitted by the consignee agents to be genuine one. 5. Learned Assistant Government Pleader appearing for the Department submitted that assessee is not innocent and he was knowing where about of the consignee agents and the misdeeds of his commission agents. 6. We are of the view that under any circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat being the factual situation, the Forms used for transportation of the goods is found to be bogus. This is the findings of fact arrived at by the authorities. In view of this, no substantial question of law arises. This Court in its jurisdiction is not justified in re-appreciating the facts found by the authorities. Appeal stands dismissed. 7. Consequently, Civil Application also stands disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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