TMI Blog1997 (4) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... r is doing business in rubber in the name and style of St. George Rubber Industries, Arumannoor, Kottayam. He is an assessee on the files of the Sales Tax Officer, II Circle, Kottayam. 3.. On August 4, 1994 the petitioner was transporting thirty-five barrels of "Latex adhesives" in lorry No. KL. 5B-1861 under the cover of invoice No. 50 dated August 2, 1994 and the prescribed declaration to M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that centrifuged latex was loaded in the vehicle by mistake by the workers. The Sales Tax Officer (Enquiry) did not accept the above explanation of the petitioner since the petitioner did not have any such explanation at the time of detention on August 4, 1994 and till August 13, 1994 when the goods were released after getting security deposit and advance tax. The enquiry officer held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer, clearly showed the deliberate attempt to evade payment of tax on the consignment of centrifuged latex. He accordingly imposed a penalty of Rs. 47,775 and adjusted the security deposit towards the penalty. This penalty order was confirmed by the Appellate Assistant Commissioner and by the Tribunal. Aggrieved by the order of the Tribunal the petitioner has filed this revision under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994 that it was by inadvertence that the material was described as "latex adhesives" and also regreted for the same. The petitioner had a case that this letter was obtained by the Rubber Board authorities under threat of cancellation of registration. 5.. The Sales Tax Appellate Tribunal on the above admitted facts and circumstances rejected the contentions of the petitioner and came to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax due to the Government and that the enquiry officer has clearly established a case for imposition of penalty under section 29A of the Act. They are pure findings of fact. These findings arrived at by the Tribunal cannot be said to be illegal, unreasonable or erroneous. It cannot also be said that the Tribunal has failed to decide any question of law, for, no question of law was involved at all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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