2019 (11) TMI 823

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..... ng in Form-49 required to be filled up for transportation of goods and there was no discrepancy found, either on physical verification of the goods or in the bills or the books of accounts themselves, it could never be said that the goods were not properly accounted for. Answered in the negative, i.e. in favour of the assessee and against the revenue. - Sales/Trade Tax Revision No. - 53 of 20 .....

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..... solely on the allegation of overwriting on Form 49, though the bill and bilty were found accompanying goods and there was discrepancy noted either on physical verification of the goods or on verification of accounts? 3. Having heard Shri Krishna Agrawal, learned counsel for the assessee and Shri B.K. Pandey, learned Standing Counsel for the revenue, it appears that during the asse .....

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..... y, the assessee did produce its books of accounts and bills were found verified therefrom. 5. In view of the fact that the penalty came to be imposed solely on account of overwriting in Form-49 required to be filled up for transportation of goods and there was no discrepancy found, either on physical verification of the goods or in the bills or the books of accounts themselves, it c .....

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