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2020 (3) TMI 13 - HC - VAT and Sales TaxImposition of penalty on petitioner firm - transporting the goods without valid road permit - HELD THAT:- The submission of learned counsel for the petitioner that the road permit in the present case had expired due to the unforeseen fire occurrence, that had taken place in the business premises of the selling dealer, is of no help to the petitioner. The impugned Judgement clearly shows that this aspect of the matter had also been considered by the Tribunal, which shows that fire had occurred in the premises of the selling dealer at Shivkashi on 05.09.2012, and after about three months thereafter there was transaction between the petitioner firm and the selling dealer on 03.12.2012, pursuant whereto, the crackers were being transported. As such this case is also squarely a case, in which the crackers were being transported without any valid road permit. Application dismissed - decided against assessee.
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