Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 1042 - HC - VAT and Sales TaxWhether the contravention of provision of law is deliberate is relevant for applying the said discretion? Held that:-In our case there is no record as to whether the gold ornaments bore any mark. The copy of issue voucher dated May 29, 2008 annexed with the supplementary affidavit filed by the petitioner indicates sending of new ornaments after repair and polish wash in exact weight without changing the weight. On repair usually the ornaments either gain or lose the weight. On polishing the ornaments usually lose the weight. No explanation offered as to why these ornaments on being repaired and polished did not change weight. So this issue voucher is incapable to prove return of the gold ornaments. The copy of the air way-bill dated May 30, 2008 speaks of sending 1.5 kg. "gold", the declared value thereof was ₹ 80,000. This is also incapable to prove return of the gold ornaments. Therefore sending back of the gold ornaments is not proved. There are no materials before us to say that the gold ornaments were returned to the petitioner for the purpose of repairing and/or polishing. We therefore find no reason to interfere with the impugned order of penalty. The application therefore fails.
|