Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 12 - HC - VAT and Sales TaxImposition of penalty - vehicle carrying jaggary - goods moved from Delhi to MP - registration of parties with the Delhi Sales Tax Authority/Departments - Held that: - There may be some discrepancy/deficiency in the Bills/Vouchers but the facts remains that the goods were being transported from Delhi to Mansore (MP) and it was proved on the basis of the Bills and vouchers and Builty etc. which was produced by the incharge/driver of the Vehicle. The decision in the case of ACTO., Ward-I, Rajasmand Versus White Marble House [2005 (11) TMI 444 - RAJASTHAN HIGH COURT] has been relied upon. Merely doubting and coming to abrupt finding sitting in the office at least in the facts found was not required. Once the owner appeared and contended that the goods were intended for MP, the order of the Tax Board is just and proper and no error, illegality or perversity in the order impugned so as to call for interference by the Court. Revision petition dismissed - decided against petitioner.
|