TMI Blog1996 (3) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 2.. Undisputed facts are that on July 22, 1989, at the sales tax check post, Karukutty, which is on the way from Ernakulam to Coimbatore a tempo No. TCC 6522 was intercepted to find 750 laminated sheets of value at Rs. 92,306.25. This was the occasion for issuance of notice. The contents of the notice would show what was found and what according to the department was lacking. What was found is available as follows: "The Bill No. 103 dated July 17, 1989 of M/s. Meghdev Enterprises, Wadhwan city, Surendra Nagar, for transport of 750 Nos. laminated sheets for Rs. 92,306.25 is addressed to M/s. Jay Trading Corporation, Oppankara Street, Coimbatore." It is contended that there is no document as per the KGST Rules for transport of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is further stated that the driver took the lorry first to Ernakulam and unloaded 2,400 sheets. When the lorry reached Ernakulam it developed some mechanical trouble and therefore after handing over delivery of 2,400 laminated sheets at Ernakulam, tempo No. TCC 6522 was engaged for the purpose of onward delivery of 750 sheets at Coimbatore. It is pleaded that a certificate from the common carriers-Messrs. Asha Roadlines, Ahmedabad, accompanied by the statement of the driver was also produced. In addition thereto it is contended that the relevant register evidencing delivery slip No. 103 dated July 17, 1989, showing the seal of the sales tax check-post, is also produced. 5.. The Sales Tax Officer by the order dated November 10, 1989, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October 8, 1992. In fact we will have to observe that the Tribunal dealt with the situation rather in a cryptic way. The reasoning is available in just five lines in the following manner: "We heard both sides. The reason for the transporting 750 laminated sheets from Ernakulam to Coimbatore without any records prescribed under the KGST Act and Rules itself is sufficient for demand of security by the Check Post Inspector. The petitioner also failed to convince the Enquiry Officer the genuineness of this transport. So naturally he converted security towards penalty." All that we can observe is that if this is the manner in which the matters are dealt with, less said is better and what we have observed is sufficient at this stage. 8.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration in form No. 7 along with the sale note is also issued to the consignor, Messrs. Meghdev Enterprises, Wadhwan city, Surendra Nagar, Gujarat. 9.. Taking into consideration all the facts and circumstances we have no hesitation that the material on record shows no iota of evidence with regard to the statutorily required finding under section 29A(4) of the KGST Act, 1963 that there is any attempt to evade the tax. In our judgment the material shows innocence floating on the surface. For the above reasons revision case succeeds. All the three orders get quashed and set aside and consequently the amount of security deposit of Rs. 39,230 realised from the petitioner-assessee as per receipt No. 177394 dated July 23, 1989 is ordered t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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