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2008 (7) TMI 861 - HC - VAT and Sales TaxCollection of tax and penalty - Whether there can be any levy of tax and penalty on the goods which are in transit without any way-bill and entered inside the State avoiding the border check gate? Whether the STO (V) who collected tax and penalty from the petitioner under receipt No. 83753 dated November 27, 1998 is competent to collect such tax and penalty? Held that:- STO(V) is fully justified in imposing penalty as provided under section 16C of the OST Act in respect of the goods carried in the vehicle without being covered by the way-bill and entered inside the State avoiding border check gate. It is found that the STO besides levying penalty of ₹ 19,200 has also levied tax of ₹ 9,600. The revisional authority has rightly allowed adjustment of such tax in the quarterly return, the appellant being a registered dealer under the OST Act. Further since the goods in question were not covered by way-bill, there was no occasion for the STO(V) to allow opportunity to rectify the defect. W.P. dismissed.
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