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2014 (4) TMI 368 - KARNATAKA HIGH COURTInter-State transfer – All documents except Delivery note present – Penalty for alleged movement of goods within State - Held That:- The provisions of Section 53 of the KVAT Act applied to a transfer of goods inter-states i.e. from place to place in the state – It is not disputed by Revenue that is a inter-state transport and the assessee has produced sufficient material to show that the transport was genuine transport from branch to branch - The Contention that there was no delivery note, the assesse should suffer penalty, appears to be untenable contention - The check post is almost on the border of the Karnataka State Boundary - There was no possibility to divert the goods inter- state - The goods were accompanies by the authenticated documents - It is evident from the material that it is a inter-state movement and branch to branch transfer in which event the question of liability U/s 53. of the KVAT Act does not arise - Section 53 is applied when there is a movement of goods within the State itself - When it is a inter-state transport, the provisions of Section 53 do not apply - Therefore, the order of the appellate authority is sound and proper - The order passed by Addl. Commr is set aside – Decided in favour of assessee.
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