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1995 (12) TMI 329 - SUPREME COURTPower conferred by section 29-A of the Madhya Pradesh General Sales Tax Act, 1958 Held that:- Appeal allowed. Every person who transports goods of the kind notified by the State Government, and it is not disputed that “supari” is notified, must carry with him an invoice, bill or challan or any other document issued by the consignor of the goods that gives particulars relating to the goods. The transporter is obliged to stop the vehicle carrying the goods when required to do so to allow the sales tax authority to verify and check the declarations and documents aforestated and to search the vehicle and inspect the goods. If such search and verification shows that the declaration that has been filed in respect of the goods is false or incorrect in respect of, inter alia, the value thereof, the authority may presume until the contrary is proved that an attempt is being made to evade sales tax. He must then record his reasons in this behalf and supply a copy thereof to the transporter. If after considering the transporter’s explanation, the authority remains unsatisfied, he is required so to record and to serve on the transporter a notice to show cause why a penalty should not be imposed upon him. In the premises, the High Court was plainly in error when it held that the aforesaid provision does not authorise the authorities to question the value of the goods as contained in the documents with reference to market value. The provision clearly does.
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