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TMI Blog2020 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Gupta, Advocate For the Respondents: M/s. Atanu Banerjee, Sr. S.C.-III Miss Pooja Kumari, Advocate. Heard learned counsel for the petitioner and the learned counsel for the State. 2. The petitioner is aggrieved by the impugned Judgement dated 16.09.2016, passed by the Commercial Taxes Tribunal, Ranchi, (hereinafter referred to as 'Tribunal'), in Revision No. JR-191 of 2013, dismissing the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu, on 03.12.2012 where from the consignment was sent and accordingly, the road permit had already expired much prior even to date of transaction between the petitioner firm and the selling dealer. 4. In the aforesaid background, the Assessing Authority, vide order dated 14.12.2012 imposed the penalty to the tune of Rs. 8,98,258.20 equal to three times of the tax on the value of goods, i.e., R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itting that the case is fully covered by the decision of this Court in M/s. Economic Transport Organisation Ltd., Ranchi, Vs. The State of Jharkhand & Ors. (W.P.(T) No. 4090 of 2017 decided on 27.01.2020), wherein also in the similar manner when the goods being transported was apprehended without any road permit and after apprehension of the vehicle, the road permit was generated and produced, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he selling dealer at Shivkashi on 05.09.2012, and after about three months thereafter there was transaction between the petitioner firm and the selling dealer on 03.12.2012, pursuant whereto, the crackers were being transported. As such this case is also squarely a case, in which the crackers were being transported without any valid road permit. 9. We do not find any illegality in the impugned Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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