1995 (3) TMI 430

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..... "the Act") and is engaged in the business of purchase and sale of essential 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 Changanac .....

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..... t that the goods found at Changanacherry were not the same as supported 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 c .....

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..... e circumstances of the case and also in view of the fact that under 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 su .....

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..... visions of the Act. The Sales Tax Officer has proceeded to say 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 Co .....

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..... grass oil transported by him is only the first sale in the 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 .....

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