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2015 (2) TMI 1146 - TRIPURA HIGH COURTLevy of tax - 20 packages of footwear and 11 packages of shirts were seized - Goods transported through courier without proper documents showing the consignment was meant for the B.S.F. or C.R.P.F. authorities as the transaction was sent through business mail - Held that:- the assessing officer assessed the margin of profit at 12.70 per cent. On footwear and 19.51 per cent. at readymade garments. While doing so, the assessing officer did not take into consideration the fact that this transaction between the petitioner and B.S.F. and the C.R.P.F. and there could be no wrong statements in the accounts. The transaction which had taken place at Delhi could not be the subject-matter of the TVAT Act in Tripura. The only fault was that the goods were being transported without proper documents. The tax, payable for sale in Tripura had to be paid by B.S.F. or the C.R.P.F. on the amount which they were to receive and not on the amount which they paid to M/s. Dheer Marketing Company for supply of the shoes and shirts which were supplied from Delhi but sent to Tripura. Whether the sale had taken place at Delhi or whether the sale was an inter-State sale whereby goods moved from one State to the other, the State of Tripura had no right or authority to levy tax on the same. Forfeiture of bank guarantee furnished and levy of penalty - Held that:- during this process, great delay occurred and the contract of the petitioner was cancelled and he has finally taken back the goods to Delhi. As the petitioner has suffered enough for his fault, so, no penalty should be imposed upon him. Also the Bank guarantee shall stand automatically discharged. - Petition disposed of
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