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2016 (12) TMI 1706 - HC - VAT and Sales TaxTransit passes - the goods were being transported with the intention of evasion of tax and there was violation of section 78(3) of the Rajasthan Value Added Tax Act - Held that: - section 78 (1) & (3) of the RVAT Act mandates for obtaining Transit Pass as also producing the same as and when required - It is surprising that though the owner/ driver/person incharge stopped the vehicle at the Check-post and obtained Transit Pass for one set of goods namely; Leather but no Transit Pass was obtained for such other goods, which were also lying in the same truck and was being transmitted of “Pump and Accessories”. It is mandatory for a person to obtain Transit Pass for the goods being transported and available with the vehicle when in transit. These provisions in my view are to be strictly complied with mandatory and is required to be taken into consideration in letter and spirit - petition dismissed.
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