TMI Blog1995 (3) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... ential oils at Cochin. In the course of his business he purchased four barrels of lemon-grass oil from M/s. K.V. Varghese, Tellicherry and consigned the same in lorry No. KLF-3487 on August 22, 1987. The said transport was accompanied by a valid delivery note. The said lorry was intercepted by the Sales Tax Inspector at Changanacherry on August 23, 1987. The Sales Tax Officer issued a notice to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the delivery note. Accordingly he imposed a penalty of Rs. 16,560 under section 29A(4) of the Act. Against this order the petitioner preferred an appeal before the Appellate Assistant Commissioner, Kottayam. By order dated May 13, 1988 he confirmed the same. A second appeal before the Appellate Tribunal was also dismissed confirming the orders of the lower authorities. 2.. Against these or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der law the incidence of levy for lemon-grass oil occurs at the last purchase point, did the assessee attempt evasion of payment of tax due under the Act so as to attract the provisions of section 29A of the Act? (5) Whether, the finding, reasoning and the conclusion arrived at by the Sales Tax Appellate Tribunal in the above case sustainable? 3.. Section 29A(4) of the Act, enables the officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since the checking of the vehicle was conducted at Changanacherry it is beyond doubt that the goods were not supported by the delivery note. The Sales Tax Officer did not consider the explanation given by the driver in his statement dated August 24, 1987 as to how the vehicle was found at Changanacherry. The Appellate Assistant Commissioner as well as the Sales Tax Appellate Tribunal have al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State and it is taxable at the point of last purchase in the State as per entry 72(a) in the First Schedule. Learned counsel also submitted that there is no attempt of evasion of tax as far as the transport of the goods in concerned. Therefore, in the light of what has been stated above, we find no hesitation in setting aside the order of the Tribunal. Consequently, the orders passed in annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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