9911796707
TMI Blog1999 (12) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioner and Shri R.D. Gupta, learned Standing Counsel for the respondents. 4.. The petitioner, Tarseem Singh, is a truck driver. His case is that on behalf of M/s. J. Shardanand, 511, Ravindra Sareni, Calcutta, he was transporting a consignment of 16,000 litres of "used lubricating oil from Calcutta to Jalandhar. The goods were contained in a tanker. For their transport from Calcutta to Jalandhar, he had to enter the State of U.P. He, therefore, arrived at the entry check- post at Naubatpur in the District of Varanasi and applied for a trip-sheet in terms of section 28-B of the U.P. Trade Tax Act (hereinafter referred to as "the Act") and rule 87 of the U.P. Trade Tax Rules (hereinafter referred to as "the Rules"). The office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Pradesh through Sarsawa Sahayata Kendra (check-post). 6.. Thus, prima facie it is a case in which the goods in question were to pass from one State to another, and the State of Uttar Pradesh was to be used only as a corridor for transport of the goods. Section 28-B of the Act deals with such passage and provides as under: "28-B. Transit of goods by road through the State and issue of authorisation for transit of goods.-When a vehicle coming from any place outside the State and bound for any other place outside the State, and carrying goods referred to in sub-section (1) of section 28A, passes through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner an authorisation for transit of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eet the check- post or the barrier (hereinafter referred to as the exit check-post) of the State to be crossed by the vehicle or vessel and the time and date up to which it should be so crossed and deliver two copies of the trip sheet to the driver or person-in-charge of the vehicle retaining one copy himself. (3) The driver or person-in-charge of the vehicle or vessel shall stop his vehicle at such exit check-post surrender one copy of the trip sheet and allow the officer-in-charge of the check-post to inspect the documents, consignments and goods in order to ensure that the consignments being taken out of the State are the same as mentioned in the trip sheet. The officer-in-charge of the exit check-post shall issue a receipt on the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph 14 is without a foundation. It may be mentioned that neither the seller nor purchaser has been found to be a non-existent or a bogus party. 8.. The power to seize goods is conferred on the officers of the Trade Tax Department where the goods are not accounted for by a dealer in his accounts or register or where they are not traceable to a bona fide dealer. Such is not the case set-up by the respondents. As regards avoidance of the tax, since the goods are not being imported in the State of Uttar Pradesh and the territory of the State of Uttar Pradesh is being used only for transport of goods, no tax leviable under the U.P. Trade Tax Act or the Central Sales Tax Act by the authorities in U.P. can be avoided as no such tax is levi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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