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2020 (1) TMI 1175 - HC - VAT and Sales TaxImposition of penalty - levy of tax on transformers - allegation is that the driver of the vehicle was not having the road permit in Sugam-G form, as prescribed under the law - HELD THAT:- There is concurrent findings of facts by the taxing authorities, as well as Tribunal, that the driver of the vehicle was not carrying any valid road permit Sugam-G, and the road permit produced by the petitioner was re-generated after the date on which the vehicle was intercepted. The expired road permit, as claimed by the petitioner was never produced when the vehicle was intercepted. The Tribunal has also found that since there was nothing on the record to show that the voltage transformers were being transported with valid documents, it was difficult to conclude that the transformers could be treated as capital goods, rather they were the common transformers, which may be used by any other electric generating and transmitting unit, and were liable to tax. These findings of facts cannot be interfered with, in exercise of the writ jurisdiction. The petitioner was liable to pay the penalty, amounting to three times the leviable tax, under sub-Section (6) of Section 72 of the JVAT Act, which has been rightly imposed upon the petitioner - impugned order upheld - petition dismissed.
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