TMI Blog2011 (12) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... ng only for demonstration purposes. This fact was not negatived in any enquiry and the certificate in this regard accompanying the goods in transit not established to be false. Further even otherwise declaration in form VAT-49 was submitted to the assessing authority along with reply to the show-cause notice. it is not conceivable that there was any intent to evade tax which could be made out agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessing authority passed on August 20, 2008 levying penalty under section 76(6) of the Act of 2003 on the respondent-assessee. The facts of the case are that one vehicle bearing registration No. AP31-TU-0770 was checked while in transit and it was found that the vehicle was carrying an excavator machine. On checking, it was found that while the bilty and invoice were with the driver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of form VAT-49 on the ground that the submission of form VAT-49 with the reply to the show-cause notice did not absolve the breach of statutory provision of the Act of 2003 whereunder the requisite documents were required to accompany the goods in transit. The appellate authority as also the Rajasthan Tax Board have however held that in reply to the show-cause notice issued by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be established consequent to which no penalty could be levied. The Tax Board has also noted the fact that the equipment in issue was not for sale, but was only being sent for demonstration purposes and this fact was categorically recorded in a certificate which was accompanying the goods in transit. So holding, the Tax Board upheld the order of the appellate authority under the Act of 2003. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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