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TMI Blog1996 (2) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... irport, post office, or any other place whether of similar nature or otherwise, notified in this behalf by the State Government, any consignment of any notified goods exceeding such quantities and except in accordance with such conditions as may be prescribed. Such conditions shall be made with a view to ensuring that there is no evasion of tax imposed by this Act." Sub-section (2) empowers the State Government to prescribe the conditions for regulating transport of notified goods from any place, other than those referred to in sub-section (1) with a view to ensuring that there is no evasion of tax imposed by this Act. Pursuant to the above provisions, rules have been made by the State Government. Rule 89A and in particular sub-rule (2) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration No.................... Dated...................................... I/We declare that the following consignment of notified goods is despatched from a place within West Bengal: 1.. Name and address of the consignor 2.. (a) Name and address of the consignee. (b) Registration certificate/Certificate No. of the consignee (if registered or certified under any of the Sales Tax Acts)................................ 3.. Place of despatch.................... 4.. Destination................... 5.. Description of consignment................... 6.. Quantity 7.. Weight 8.. Value 9.. Consignor's Bill/Cash memo/other document (specify) No. and date &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he specified particulars. It is this declaration which along with other prescribed documents, a person transporting such goods has to produce as and when demanded by the appropriate officer. We are concerned herein with persons who are dealers in iron and steel. Their case is this: Iron and steel is taxable at the first point of sale. Iron and steel is manufactured by major manufacturing units. When they sell the same, they pay tax thereon. The appellants are only purchasers and they transport goods purchased by them in the course of their business. They complain that under the rules, an obligation is placed only upon the purchasers/transporters to be in possession of the aforementioned three sets of documents and to produce them whenever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be allowed to establish that he had demanded such a declaration from the selling dealer or the consignor, but the latter did not issue or refused to issue the same. If the appropriate authority is satisfied that the transporter or consignee had, in fact, not negligent in the matter, and the consignor or selling dealer had not issued or refused to issue the declaration, in spite of request for the same, there should be neither any seizure of iron and steel declared goods nor imposition of penalty on the sole ground that the declaration has not been produced in terms of rule 89A(2)"-is not only impractical but is also likely to lead to several complications. In any event, in the light of the clarification made by us with respect to the me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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