Tax Liability Upheld for Goods Seized in Transit Due to Improper Documentation; Civil Revision Dismissed.

HC dismissed civil revision u/s 86 of Rajasthan Sales Tax Act, 1994. Exercising jurisdiction u/s 22A, HC held that as per Explanation II, "goods in transport" means goods handed over to carrier but not delivered. Since none of 5 consignees confirmed purchase and one filed complaint against petitioner, goods were in transit at time of seizure, covered u/s 22A. Proper documentation essential to avoid penalties. Civil revision dismissed. .....

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