TMI Blog1996 (9) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sales Tax Officer, Munnar, resulting into the order of penalty (annexure D), an appeal therefrom to the Deputy Commissioner (Appeals) of Sales Tax, Ernakulam, receiving endorsement and a further futile attempt before the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kottayam has come before us within the limited powers under section 41 of the Kerala General Sales Tax Act, 1963. The abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under the above statutory provisions recorded that the goods were transported without any record in regard thereto. 5.. The enquiry officer examined the situation and by his order considered the factual position. The officer considered the material produced during the hearing. He considered bill No. 1028 dated July 30, 1988 issued by the Kanthalloor G.K. Industrial Co-operative Society and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty required consideration of one more factual aspect in addition. Reliance was placed on the certificate dated August 5, 1988 of the Sub-inspector of Police, Munnar who was assisting the process of interception at the hands of the sales tax authorities. The contents of the certificate which are reproduced in the order of the first appellate authority are as hereunder: Certified that the driver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 450 per quintal. 8.. Naturally, when the factual matrix get concluded as observed above, the Appellate Tribunal was the forum to contend that the appellant before it had produced the delivery note before the officer at the time of vehicle check. The Tribunal has considered this aspect in paragraph 4 of the order. Apart therefrom it is to be noticed that under section 29A the notice issued ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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