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TMI Blog2020 (2) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ded. As per provisions contained in Section 50 of the Act, 2008, provides for penalty to stem the evasion of tax and to see that all the transactions are duly recorded in the books of account of the assessee which can subsequently be looked into by the taxing authorities. In the present case, the Tribunal being last fact finding authority has considered the submissions made by the revisionist as well the documents produced before them. The Tribunal after considering the entire facts and circumstances of the case has given cogent reasons for not accepting the version of the revisionist. The Tribunal has rejected the revision after duly considering all the relevant facts and pleas raised by the assessee. No ground exist for interference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2008 and the Central Sales Tax Act. In order to filfill the above order, the revisionist placed an order with a manufacturer M/s Kohinoor Steel Pvt. Ltd., Village - Khuchidih, P.S. Chandil, District - Saraikella - Kharsawan, Jharkhand. It has been submitted that M/s Kohinoor Steel Pvt. Ltd. is a dealer registered under the Jharkhand VAT laws and the Central Sales Tax Act and is engaged in the business of manufacture of iron and steel. Against the purchase order placed by the revisionist, M/s Kohinoor Steel prepared three invoices/challans dated 31.01.2011 and thereafter dispatched the said goods. 4. Learned counsel for the revisionist has submitted that he has sent three Form-38, issued by the Assessing Authority with instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold by him to a registered dealer, giving rise to the apprehension that the goods were being sold to some unregistered dealer with intention to evade tax. The goods were subsequently released on payment of security. The first Appellate Authority has taken into consideration the reply of the revisionist stating that he has produced all the documents and goods had been sent from Jamshedpur (Jharkhand) to Lucknow, but due to the fact that the order received from M/s Pancham Realcon Pvt. Ltd., Allahabad the truck was diverted to Allahabad to deliver the said goods. It has further been recorded that the documents have been manufactured which were filed by the revisionist subsequently, do not indicate any transaction with M/s Pancham Realcon Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lucknow, this fact has been recorded in the bilty as well as Form-38 produced by the revisionist. The reason for the vehicle having been diverted from the set route is the fact that the order from M/s Pancham Realcon Pvt. Ltd., Allahabad had to be satisfied and because there was delay in fulfilling their obligation, the truck was directly sent to Allahabad. The Tribunal has recorded that they were not satisfied with the reply given by the revisionist in this regard. The Tribunal was also pursuaded by the fact that despite aforesaid goods having been released on deposit of security on 15.02.2011, still the goods were not supplied to M/s Pancham Realcon Pvt. Ltd., Allahabad and the said transaction does not find mentioned in the return filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the revisionist, which pertain to transaction of goods from Jamshedpur (Jharkhand) to Lucknow (U.P.). The bilty, Form-38 and other documents indicated that the goods were being transported from Jamshedpur (Jharkhand) to Lucknow (U.P.). The explanation given by the revisionist that in order to satisfy the order placed by M/s Pancham Realcon Pvt. Ltd., Allahabad, the vehicle was diverted to Allahabad, also is not found to be acceptable for the reason that it was required that the papers were to be amended, so as to indicate that the goods were to be transported from Lucknow to Allahabad or directly from Jamshedpur (Jharkhans) to Allahabad. 10. There is always apprehension that in absence of relevant documents the goods can be sold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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