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2015 (1) TMI 946 - HC - VAT and Sales TaxSeizure of articles being transported from Delhi to Tripura it is alleged that value of the goods had been fixed at a rate much higher than the market rate Held that:- It is the duty of the registered transporter, carrier or transporting agency to obtain sufficient numbers of Form-XXV in advance and see that they are duly and properly filled in prior to the driver entering the check-post - even when the revision petition was filed neither Form XXV was filed with the revision petition nor the bills and invoices of the goods given - what was produced was only a copy of the manifest giving the value of goods and a copy of the transit form issued by the authorities in Assam - the authority in Assam would be least concerned with the value of goods because they would only be charging transit taxes, if any which would have no bearing with the value of the goods - the Commissioner even gave an opportunity which he was not required to do to the transporter to produce material before him within 7 (seven) days - even thereafter neither Form-XXV was produced nor the bills or invoices of the goods which were actually transported in the truck were produced - what was produced were the bills and invoices of Jira not related the consignment - these are invoices of Jira which had been collected at Agartala but in the petition it is mentioned that these rates reflected in these invoices were accepted by the Churaibari check-post - the action of the Officers at the check-post in seizing the goods and holding that they were being transported with a view to evade tax, is justified and calls for no interference. Whether the goods were properly valued for the purpose of assessing the tax, penalty etc. Held that:- The petitioner has clearly mentioned that Form-XXVI wherein the value of the Jira was declared to be ₹ 106.99 was declared and accepted by Superintendent of Taxes - the rate of Jira would vary between ₹ 107/- to ₹ 121/- per kilogram and taking even the highest rate we assess the rate of Jira at ₹ 121/- per kilogram - as far as the other goods are concerned, despite opportunity having been given to him has failed to produce any material as to what was the value of the goods - the value of Jira shall be taken to be ₹ 121/- per kilogram and rest of the order of the Commissioner is upheld Decided partly in favour of petitioner.
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