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TMI Blog2018 (8) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... . - SALES/TRADE TAX REVISION No. - 214 of 2018, SALES/TRADE TAX REVISION No. - 151 of 2018 - - - Dated:- 14-8-2018 - Hon'ble Ashok Kumar, J. For the Applicant : Shubham Agrawal For the Opposite Party : C.S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel. Since both the revision petitions are arises out of a common order of the Tribunal dated 10.05.2018, the same are decided by a common judgment. These revision petitions are filed against the impugned order passed by the Commercial Tax Tribunal dated 10.05.2018 in appeal no. 218 of 2017 assessment year (2017-18) under Section 48 (7) of the VAT Act by Neeraj Tiwari, S/o Sri Ram Kumar Tiwari, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is misread as the date of exit of vehicle, whereas the date of exit as per TDF was 26.6.2017.It is also stated that the valuation of goods determined by the authorities is based on no material, and the correct valuation of gambier has not been taken note of. A supplementary affidavit has been filed before this Court, annexing therewith certain rates quoted by the traders in order to contend that the valuation in fact was much below the amount assessed by the authorities. Since by way of supplementary affidavit new facts have been introduced, it would be appropriate to permit learned Standing Counsel to obtain instructions in that regard. List on 23.1.2018 . Although a supplementary counter affidavit has been filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. On enquiry and intimation, another person appeared and stated that he is not the driver who parked the vehicle as such is an another driver and thereafter he started the truck in question and proceeded hardly for about 100 meters and stopped the truck/engine and stated that the truck in question can not go beyond the said distance as there are some mechanical defects. The Mobile Squad authority proceeded in the matter and noticed that no documents were available at the time of detention, accordingly, the detention memo dated 24.06.2017 was issued. Based on the contents of the detention memo, a person appeared on behalf of the transport company and has produced certain documents including the Transit Declaration Form, generated o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the satisfaction of the seizing authority and if the revisionist will comply this order/direction, the seizing authority shall release the goods and permit the revisionist to take away the same at its destination. (b) The respondents are directed to allow the revisionist to take away the goods after release to its destination by permitting the revisionist to download the fresh E-way bill which is now prescribed after the introduction of UPGST / CGST law. The generated E-way bill be got duly endorsed at the exit point by applying the requisite procedure and after delivery of the goods in question the revisionist shall submit the relevant documents showing the movement and delivery of the goods to the concern authority. (c) After good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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