Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 677 - HC - VAT and Sales TaxDetention of goods - non-production of Transit Declaration Form (TDF) - presumption that goods were intended to be sold within the State only - Held that: - Pursuant to Section 52 read with Rule 55(5) of the Rules, Commissioner prescribed TDF to be downloaded from the website vide circular dated 3 September 2013 for the purpose of carrying goods through the State of Uttar Pradesh. It provides that at the time of entry of the goods in the State, TDF is to be downloaded and duly filled, inter alia, giving the route through which the vehicle carrying the goods into the State of Uttar Pradesh mentioning two important place through which the goods would pass, the entry and exit points, the time of entry and the proposed time of exit which should not be exceed four days from the entry. Any deviation or any default in carrying the TDF would attract the presumption provided in Section 52 read with Rule 58. There were conflicting decisions with regard to the issue - in some decisions it was held that downloading TDF as mandated by the circular is impracticable, therefore, in absence of TDF the goods cannot be seized, whereas in other decisions it was held that under the Act it is mandatorilly required that TDF must accompany the consignment on entry into the State - In view of the conflicting decisions rendered with regard to the scope of Section 52 read with Rule 58 requires to be clarified by a Larger Bench. Matter referred to Larger Bench to decide the issue whether the Transit Declaration Form (TDF) is mandatory requirement in view to the circular issued by the Commissioner read with Section 52 of the Act and Rule 58 of the Rules or in the alternative upon non-production of the TDF on interception of the goods whether a presumption that the goods are meant for sale within the State can mandatorily be drawn in view of Section 52 read with Rule 58 and the circular dated 3 September 2013 issued by the Commissioner.
|