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2017 (1) TMI 1270 - HC - VAT and Sales TaxWho is required to declare the goods (consignment in the Railway train) - PVAT - Whether the use of the term 'person' in the first proviso to Section 51(2) as distinct from 'the owner or person in charge of a goods vehicle' in Section 51(2) foists the obligation in terms of the proviso to furnish or cause to be furnished a declaration in the form prescribed, on any person selling goods in the course of inter-State trade or commerce even when such goods are not being transported in a 'goods vehicle'? Held that: - Section 51(2) of the Act obliges each and every 'owner or person in charge of a goods vehicle' to carry with him the documents prescribed therein in respect of goods meant for the purpose of business and being carried in the goods vehicle - But in respect of goods being sold from within or outside the State in the course of inter-state trade or commerce the first proviso imports an additional condition of furnishing a declaration with such particulars as may be prescribed. Thus the purpose of the proviso appears to be to require furnishing of an additional declaration in respect of goods being sold from within or outside the State in the course of inter-state trade or commerce. In terms of the provisions at the relevant time, the use of the term 'person' in the first proviso to Section 51(2) of the Act as distinct from 'the owner or person in charge of a goods vehicle' in Section 51(2) of the Act does not foist obligation of furnishing a declaration in terms of the first proviso, on any person when goods are not being transported in a goods vehicle. It is opined that as per the scheme of the Section 51 (at the relevant time), the declaration in terms of the first proviso to Section 51(2) is required to be furnished only by 'the owner or person in charge of a goods vehicle' in respect of goods as are being carried in the goods vehicle for the purpose as mentioned in the first proviso. The proceedings initiated against the appellant are held to be without jurisdiction. Appeal allowed - decided in favor of appellant.
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