9911796707
TMI Blog2016 (10) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s. Himalayan Pipe Industries. On 04.10.2007, a vehicle bearing No.HR-56/C-0046 & HR-37A/2949 was intercepted at Peepli (Jhunjhunu) Check- post where it was found that the vehicle was carrying HDPE Duct which was being transported from Saproon to Jaipur, though driver/incharge of the vehicle produced Bill No.371, 373 & 374 dt.28.09.2007, builty No.12795, 12797 & 12798 dt.28.09.2007 and other supporting documents including declaration Form VAT-47 bearing No.1542234 but it was found completely blank and since there was violation of provisions of the Act and in particular Rule 53, a show cause notice was issued and the Assessing Officer being not satisfied with the explanation furnished, imposed penalty u/Sec.76(6) of the Act. 3. The matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Dadri Cement Ltd. (1975) 35 STC 320 and the judgment of this Court in the case of Commercial Taxes Officer, Check-Post Shahjanhapur, Alwar Vs. J.L.C. Electroment (Pvt) Ltd. (2011) 43 VST 73 (Raj.). 6. Per-contra, ld. Counsel for the respondent contended that all the three authorities have come to a finding of fact that the declaration Form VAT-47 produced was found blank and the judgment of the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer (supra) is squarely applicable in the facts of the instant case and no interference is needed. 7. I have considered the arguments advanced by the counsel for the parties and have perused the material available on record. 8. It would be appropriate to quote the relevant extr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration the arguments raised by the counsel for the petitioner and since there was no finding of existing Rule 53 (1) (i) quoted herein above it would be appropriate that let the Tax Board may come to a specific finding about the goods being transported whether in actuality fall within the definition of telecommunication goods and to re-decide the issue afresh. 11. Accordingly, the matter is remanded back to the Tax Board to re-decide the matter afresh, taking into consideration the Rule notified herein before and pass appropriate order within three months from the date of receipt of certified copy of this Order. 12. In view of above, the revision petition stands disposed of. Registry is directed to send a copy of this order to the Tax B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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