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2022 (6) TMI 276 - UTTARAKHAND HIGH COURTSeizure of goods alongwith the vehicle - petitioner had escaped to refer the alphabetical figures, which was given therein, i.e. SAI/V235 - HELD THAT:- The learned counsel for the State had made reference to a judgement of the Hon’ble Apex Court in Achal Industries Vs. State of Karnataka [2019 (3) TMI 1483 - SUPREME COURT], and particularly, he makes reference to para 11 of the said judgement, which has provided that the Court cannot exercise the powers of an economic superiority, in determining the principle of levying of turnover taxes, on the assessee in pursuance to the commercial transaction, which in the said case was falling within the ambit Section 6-B (1) of Karnataka Sales Tax Act, 1957 - In fact, if the opening paragraph of the aforesaid judgement is taken into consideration, it was an aspect, where the charging Section was under consideration. The charging section, was pertaining to the charging of tax on the basis of the turnover of the assessee. The scope of its interpretation has been limited only, qua applicability of the charging section; because of the economic superiority, which has been vested with the revenue for incorporation of a charging section. But here, since the issue involved is not factually akin to the one, which has been settled by the Hon’ble Apex Court in the case of Achal Industries, the same would not be applicable in the present case. The imposition of the penal consequences due to an exception, which has been caused on account of the inadvertent human error by not referring the invoice number as “SAI/V-235” and by referring it to “235” only. Since even the invoice number “235” has been consistently maintained in all the documentations, which were made by the petitioner, since it never cleverly intended to evade the tax, or revenue of the State, the exception would fall to be within Clause 5 of the Circular dated 14th September, 2018 - the imposition made on account of the said human error, which has crept in in invoice number is pardonable under Clause 5 of the Circular dated 14.09.2018. Petition allowed.
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